31 CFR 363.131 - What is a TreasuryDirect ® zero-percent certificate of indebtedness?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false What is a TreasuryDirect ® zero... DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.131 What is a TreasuryDirect ® zero-percent certificate of indebtedness? A TreasuryDirect...

31 CFR 363.139 - May I transfer or deliver my zero-percent certificate of indebtedness?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false May I transfer or deliver my zero... DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.139 May I transfer or deliver my zero-percent certificate of indebtedness? A zero-percent...

31 CFR 363.139 - May I transfer or deliver my zero-percent certificate of indebtedness?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false May I transfer or deliver my zero... DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.139 May I transfer or deliver my zero-percent certificate of indebtedness? A zero-percent...

Tough choices in tough times: debt and medication nonadherence.

PubMed

Kalousova, Lucie; Burgard, Sarah A

2014-04-01

Debt is a ubiquitous component of households' financial portfolios. Yet we have scant understanding of how household debt constrains spending on needed health care. Diverse types of debt have different financial properties and recent work has shown that they may have varying implications for spending on needed health care. In this article, we explore the associations between indebtedness and medication nonadherence. First, we consider overall debt levels and then we disaggregate debt into types. We use a population-based sample of 434 residents of southeast Michigan who had been prescribed medications, collected in 2009-2010, the wake of the Great Recession. We find no association between medication nonadherence and total indebtedness. However, when we assess each type of debt separately, we find that having medical or credit card debt is positively associated with medication nonadherence, even net of household income, net worth, and other characteristics. Furthermore, patients with greater amounts of medical or credit card debt are more likely to be nonadherent than those with less. Our results suggest that credit card debt and medical debt may have serious implications for the relative affordability of prescription medications. These associations have been overlooked in past research and deserve further examination.

31 CFR 363.132 - Can the sale of the zero-percent certificate of indebtedness be suspended?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Can the sale of the zero-percent... DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.132 Can the sale of the zero-percent certificate of indebtedness be suspended? The Secretary...

31 CFR 363.132 - Can the sale of the zero-percent certificate of indebtedness be suspended?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Can the sale of the zero-percent... DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.132 Can the sale of the zero-percent certificate of indebtedness be suspended? The Secretary...

31 CFR 363.132 - Can the sale of the zero-percent certificate of indebtedness be suspended?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Can the sale of the zero-percent... DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.132 Can the sale of the zero-percent certificate of indebtedness be suspended? The Secretary...

Student Loan Debt for Community College Transfer Students and How Debt Information Letters Impact Future Borrowing Decisions

ERIC Educational Resources Information Center

Mckinney, Kenneth Paul

2017-01-01

There has been a proliferation of student loan debt over the past decade. The indebtedness that students incur while attending college reduces their discretionary income once they enter repayment after graduation. For graduates, there is an opportunity cost along with personal and professional life decisions being made based on this debt. For…

31 CFR 363.140 - May a zero-percent certificate of indebtedness be pledged or used as collateral?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false May a zero-percent certificate of... DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.140 May a zero-percent certificate of indebtedness be pledged or used as collateral? A zero...

31 CFR 363.140 - May a zero-percent certificate of indebtedness be pledged or used as collateral?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false May a zero-percent certificate of... DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.140 May a zero-percent certificate of indebtedness be pledged or used as collateral? A zero...

31 CFR 363.140 - May a zero-percent certificate of indebtedness be pledged or used as collateral?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false May a zero-percent certificate of... DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.140 May a zero-percent certificate of indebtedness be pledged or used as collateral? A zero...

Does educational indebtedness affect physician specialty choice?

PubMed

Bazzoli, G J

1985-03-01

There has been much debate over the effect of educational indebtedness on the specialty choices of new physicians, especially in light of the perceived shortage of primary care physicians. This paper explores the theoretical foundations on which this debate is based. In addition, the paper estimates the effects of various types of debt on specialty choice. The results suggest that an increase in debt from subsidized loan sources (i.e., Guaranteed Student Loans, National Direct Student Loans, or Health Professions Student Loans) has mixed effects while an increase in debt from Health Education Assistance Loans reduces the likelihood of becoming a primary care physician. Though these effects are significant, they are very small in magnitude. Economic returns to certain specialties and personal background appear to play a more important role in specialty choice.

26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., the disposition or repayment is a recognition event effective immediately before the indebtedness is...-year promissory note in the face amount of $1,000. In 1996, A loans S $5,000 (Debt No. 2), which is...

31 CFR 363.137 - What do I need to know about the registration of a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2011 CFR

2011-07-01

... registration of a zero-percent certificate of indebtedness? 363.137 Section 363.137 Money and Finance: Treasury... PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.137 What do I need to know about the registration of a zero-percent certificate of...

31 CFR 363.137 - What do I need to know about the registration of a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2012 CFR

2012-07-01

... registration of a zero-percent certificate of indebtedness? 363.137 Section 363.137 Money and Finance: Treasury... PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.137 What do I need to know about the registration of a zero-percent certificate of...

31 CFR 363.137 - What do I need to know about the registration of a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2013 CFR

2013-07-01

... registration of a zero-percent certificate of indebtedness? 363.137 Section 363.137 Money and Finance: Treasury... PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.137 What do I need to know about the registration of a zero-percent certificate of...

31 CFR 363.134 - What regulations cover a certificate of indebtedness?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false What regulations cover a certificate of indebtedness? 363.134 Section 363.134 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT...

31 CFR 363.133 - What happens to my zero-percent certificate of indebtedness if the offering is terminated by the...

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false What happens to my zero-percent... TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.133 What happens to my zero-percent certificate of indebtedness if...

31 CFR 363.133 - What happens to my zero-percent certificate of indebtedness if the offering is terminated by the...

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false What happens to my zero-percent... TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.133 What happens to my zero-percent certificate of indebtedness if...

31 CFR 363.133 - What happens to my zero-percent certificate of indebtedness if the offering is terminated by the...

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false What happens to my zero-percent... TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.133 What happens to my zero-percent certificate of indebtedness if...

31 CFR 363.138 - Is Treasury liable for the purchase of a zero-percent certificate of indebtedness that is made in...

Code of Federal Regulations, 2013 CFR

2013-07-01

... a zero-percent certificate of indebtedness that is made in error? 363.138 Section 363.138 Money and... TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.138 Is Treasury liable for the purchase of a zero-percent...

31 CFR 363.138 - Is Treasury liable for the purchase of a zero-percent certificate of indebtedness that is made in...

Code of Federal Regulations, 2012 CFR

2012-07-01

... a zero-percent certificate of indebtedness that is made in error? 363.138 Section 363.138 Money and... TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.138 Is Treasury liable for the purchase of a zero-percent...

31 CFR 363.138 - Is Treasury liable for the purchase of a zero-percent certificate of indebtedness that is made in...

Code of Federal Regulations, 2011 CFR

2011-07-01

... a zero-percent certificate of indebtedness that is made in error? 363.138 Section 363.138 Money and... TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.138 Is Treasury liable for the purchase of a zero-percent...

Is Undergraduate Debt an Impediment to Postgraduate Enrolment in England?

ERIC Educational Resources Information Center

Wakeling, Paul; Hampden-Thompson, Gillian; Hancock, Sally

2017-01-01

Changes to undergraduate student funding arrangements in England have prompted concerns that increased indebtedness will deter graduates from postgraduate study. While it is clear that student debt has increased substantially in recent years, international evidence is equivocal on whether such debt is a deterrent to further study and there is…

78 FR 39984 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-03

... Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue... cancellation of debt (COD)) income (deferred COD income) and the accelerated deduction of deferred original... the deduction of deferred original issue discount that is otherwise includible or deductible under the...

31 CFR 363.144 - Can I redeem my zero-percent certificate of indebtedness?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Can I redeem my zero-percent certificate of indebtedness? 363.144 Section 363.144 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT...

31 CFR 363.142 - When is a zero-percent certificate of indebtedness issued?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false When is a zero-percent certificate of indebtedness issued? 363.142 Section 363.142 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS...

31 CFR 363.142 - Can I redeem my certificate of indebtedness for cash?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Can I redeem my certificate of indebtedness for cash? 363.142 Section 363.142 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS...

31 CFR 363.142 - When is a zero-percent certificate of indebtedness issued?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false When is a zero-percent certificate of indebtedness issued? 363.142 Section 363.142 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS...

31 CFR 363.142 - When is a zero-percent certificate of indebtedness issued?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false When is a zero-percent certificate of indebtedness issued? 363.142 Section 363.142 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS...

Central bank interest rate decisions, household indebtedness, and psychiatric morbidity and distress: Evidence from the UK.

PubMed

Boyce, Christopher J; Delaney, Liam; Ferguson, Eamonn; Wood, Alex M

2018-07-01

Central banks set economy-wide interest rates to meet exclusively economic objectives. There is a strong link between indebtedness and psychiatric morbidity at the individual level, with interest rates being an important factor determining ability to repay debt. However, no prior research has explored whether central bank interest rate changes directly influence mental health, nor whether this varies by levels of indebtedness. We use British data (N = 93,255) to explore whether the Bank of England base-rate affected how perceived burden of non-mortgage debt (low, medium, and high) influenced psychiatric morbidity. Psychiatric morbidity was measured using the General Health Questionnaire (GHQ-12). Our primary outcome measure was a binary indicator of "psychiatric caseness" (>3 on a 0-12 scale). We also used the GHQ-12 as a continuous measure of distress. When interest rates are high (low) there is an increased (decreased) risk of psychiatric morbidity only among those with a high debt burden (b = 0.026, p =  0.02). This result was robust to alternative explanations. Thus a 1 percentage point base-rate increase is associated with a 2.6% increase that someone with a high debt burden will experience psychiatric morbidity. Our study uses subjective indicators of debt burden. We were unable to determine the mechanism behind our effect. Changes in central bank interest rates to meet economic objectives pose a threat to mental health. Mental health support is needed for those in debt and central banks may need to consider how their decisions influence population mental health. Copyright © 2018. Published by Elsevier B.V.

18 CFR 367.2250 - Account 225, Unamortized premium on long-term debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2250 Account 225... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 225, Unamortized premium on long-term debt. 367.2250 Section 367.2250 Conservation of Power and Water Resources...

18 CFR 367.2260 - Account 226, Unamortized discount on long-term debt-Debit.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2260 Account... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 226, Unamortized discount on long-term debt-Debit. 367.2260 Section 367.2260 Conservation of Power and Water...

Increasing educational indebtedness influences medical students to pursue specialization: a military recruitment potential?

PubMed

Bale, Asha G; Coutinho, Karl; Swan, Kenneth G; Heinrich, George F

2013-02-01

Cost of medical education and student indebtedness has increased dramatically. This study surveyed medical students on educational debt, educational costs, and whether indebtedness influenced career choice. Responses should impact (1) Department of Defense (DoD) recruitment of physicians and (2) future of primary care. The authors surveyed 188 incoming medical students (University of Medicine and Dentistry of New Jersey-New Jersey Medical School, Class of 2012) concerning educational indebtedness, perceptions about educational costs, and plans regarding loan repayment. Data were analyzed and expressed as mean +/- standard error. Students with loans anticipated their medical educational costs to be $155,993. 62% felt costs were "exorbitant," and 28% "appropriate." 64% planned to specialize, whereas only 9% chose primary care. 28% of students planning specialization said income potential influenced their decision. 70% of students said cost was a factor in choosing New Jersey Medical School over a more expensive school. Students anticipated taking about 10 years to repay loans. As medical educational costs and student indebtedness rise, students are choosing less costly education and career paths with higher potential future earnings. These trends will negatively impact health care availability, accessibility, and cost. DoD programs to provide financial assistance in exchange for military service are not well publicized. These findings should increase DoD recruitment opportunities.

Debt management and financial planning support for primary care students and residents at Boston University School of Medicine.

PubMed

Terrell, C; Hindle, D

1999-01-01

Boston University Medical Center created the Office of Residency Planning and Practice Management as part of The Robert Wood Johnson Foundation's Generalist Physician Initiative. Since 1995, the office has improved the medical center's ability to promote and support the generalist career decisions of its students and residents by removing indebtedness as a disincentive. After a brief review of the relationship between indebtedness and specialty selection, the authors delineate the nature and volume of debt-management assistance provided by the office to students and residents through individual counseling sessions, workshops, and other means between April 1995 and March 1998. A case study shows the progression of these services throughout residency training. The medical center also coordinates its debt-management assistance with counseling from physician-oriented financial planning groups. In conclusion, the authors discuss several characteristics of a successful debt-management program for residents.

Medical student debt and major life choices other than specialty.

PubMed

Rohlfing, James; Navarro, Ryan; Maniya, Omar Z; Hughes, Byron D; Rogalsky, Derek K

2014-01-01

Background Median indebtedness at graduation is now more than $170,000 for graduates of US Medical Schools. Debate still exists as to whether higher debt levels influence students to choose high paying non-primary care specialties. Notably, no previous research on the topic has taken into account cost of attendance when constructing a debt model, nor has any research examined the non-career major life decisions that medical students face. Methods Medical students were surveyed using an anonymous electronic instrument developed for this study. The survey was delivered through a link included in a study email and students were recruited from school wide listservs and through snowball sampling (students were encouraged to share a link to the survey with other medical students). No incentives were offered for survey completion. Results Responses were recorded from 102 US Allopathic medical schools (n=3,032), with 22 institutions (11 public, 11 private) meeting inclusion criteria of 10% student body response proportion (n=1,846). Students with higher debt relative to their peers at their home institution reported higher frequencies of feeling callous towards others, were more likely to choose a specialty with a higher average annual income, were less likely to plan to practice in underserved locations, and were less likely to choose primary care specialties. Students with higher aggregate amounts of medical student loan debt were more likely to report high levels of stress from their educational debt, to delay getting married and to report disagreement that they would choose to become a physician again, if given the opportunity to revisit that choice. Increases in both aggregate and relative debt were associated with delaying having children, delaying buying a house, concerns about managing and paying back educational debt, and worrying that educational debt will influence one's specialty choice. Conclusions Medical student debt and particularly debt relative to peers

Medical student debt and major life choices other than specialty.

PubMed

Rohlfing, James; Navarro, Ryan; Maniya, Omar Z; Hughes, Byron D; Rogalsky, Derek K

2014-01-01

Median indebtedness at graduation is now more than $170,000 for graduates of US Medical Schools. Debate still exists as to whether higher debt levels influence students to choose high paying non-primary care specialties. Notably, no previous research on the topic has taken into account cost of attendance when constructing a debt model, nor has any research examined the non-career major life decisions that medical students face. Medical students were surveyed using an anonymous electronic instrument developed for this study. The survey was delivered through a link included in a study email and students were recruited from school wide listservs and through snowball sampling (students were encouraged to share a link to the survey with other medical students). No incentives were offered for survey completion. Responses were recorded from 102 US Allopathic medical schools (n=3,032), with 22 institutions (11 public, 11 private) meeting inclusion criteria of 10% student body response proportion (n=1,846). Students with higher debt relative to their peers at their home institution reported higher frequencies of feeling callous towards others, were more likely to choose a specialty with a higher average annual income, were less likely to plan to practice in underserved locations, and were less likely to choose primary care specialties. Students with higher aggregate amounts of medical student loan debt were more likely to report high levels of stress from their educational debt, to delay getting married and to report disagreement that they would choose to become a physician again, if given the opportunity to revisit that choice. Increases in both aggregate and relative debt were associated with delaying having children, delaying buying a house, concerns about managing and paying back educational debt, and worrying that educational debt will influence one's specialty choice. Medical student debt and particularly debt relative to peers at the same institution appears to

Medical student debt and major life choices other than specialty

PubMed Central

Rohlfing, James; Navarro, Ryan; Maniya, Omar Z.; Hughes, Byron D.; Rogalsky, Derek K.

2014-01-01

Background Median indebtedness at graduation is now more than $170,000 for graduates of US Medical Schools. Debate still exists as to whether higher debt levels influence students to choose high paying non-primary care specialties. Notably, no previous research on the topic has taken into account cost of attendance when constructing a debt model, nor has any research examined the non-career major life decisions that medical students face. Methods Medical students were surveyed using an anonymous electronic instrument developed for this study. The survey was delivered through a link included in a study email and students were recruited from school wide listservs and through snowball sampling (students were encouraged to share a link to the survey with other medical students). No incentives were offered for survey completion. Results Responses were recorded from 102 US Allopathic medical schools (n=3,032), with 22 institutions (11 public, 11 private) meeting inclusion criteria of 10% student body response proportion (n=1,846). Students with higher debt relative to their peers at their home institution reported higher frequencies of feeling callous towards others, were more likely to choose a specialty with a higher average annual income, were less likely to plan to practice in underserved locations, and were less likely to choose primary care specialties. Students with higher aggregate amounts of medical student loan debt were more likely to report high levels of stress from their educational debt, to delay getting married and to report disagreement that they would choose to become a physician again, if given the opportunity to revisit that choice. Increases in both aggregate and relative debt were associated with delaying having children, delaying buying a house, concerns about managing and paying back educational debt, and worrying that educational debt will influence one's specialty choice. Conclusions Medical student debt and particularly debt relative to peers

18 CFR 367.1810 - Account 181, Unamortized debt expense.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 181, Unamortized debt expense. 367.1810 Section 367.1810 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

32 CFR 268.8 - Flash report of major foreign debt arrearages.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 2 2014-07-01 2014-07-01 false Flash report of major foreign debt arrearages. 268.8 Section 268.8 National Defense Department of Defense (Continued) OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) MISCELLANEOUS COLLECTING AND REPORTING OF FOREIGN INDEBTEDNESS WITHIN THE DEPARTMENT...

The Impact of Medical School Debt on Postgraduate Career and Lifestyle.

ERIC Educational Resources Information Center

McLaughlin, Margaret A.; And Others

1991-01-01

A survey of Rush Medical College (Illinois) alumni included questions concerning indebtedness and its perceived effect on professional and personal lives. Results show little effect on practice setting and family plans, but substantial reported impact on lifestyle. Specialization and debt change over time were also factors. (MSE)

A history of medical student debt: observations and implications for the future of medical education.

PubMed

Greysen, S Ryan; Chen, Candice; Mullan, Fitzhugh

2011-07-01

Over the last 50 years, medical student debt has become a problem of national importance, and obtaining medical education in the United States has become a loan-dependent, individual investment. Although this phenomenon must be understood in the general context of U.S. higher education as well as economic and social trends in late-20th-century America, the historical problem of medical student debt requires specific attention for several reasons. First, current mechanisms for students' educational financing may not withstand debt levels above a certain ceiling which is rapidly approaching. Second, there are no standards for costs of medical school attendance, and these can vary dramatically between different schools even within a single city. Third, there is no consensus on the true cost of educating a medical student, which limits accountability to students and society for these costs. Fourth, policy efforts to improve physician workforce diversity and mitigate shortages in the primary care workforce are inhibited by rising levels of medical student indebtedness. Fortunately, the current effort to expand the U.S. physician workforce presents a unique opportunity to confront the unsustainable growth of medical student debt and explore new approaches to the financing of medical students' education.

18 CFR 367.2240 - Account 224, Other long-term debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 224, Other long-term debt. 367.2240 Section 367.2240 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

PubMed

Reinstein, A; Bayou, M E

1994-10-01

The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

Reconsidering the roles of gratitude and indebtedness in social exchange.

PubMed

Peng, Cong; Nelissen, Rob M A; Zeelenberg, Marcel

2018-06-01

Receiving favors is often a mixed blessing and commonly triggers two emotions: the positive emotion gratitude and negative emotion indebtedness. In three studies, we examined the hypothesis that gratitude and indebtedness have distinct functions in social exchange. Contrary to current views, we believe that the function of gratitude does not primarily reside in facilitating social exchange. Instead, we propose that indebtedness motivates people to repay favours received, and thus accounts for most of the prosocial effects commonly attributed to gratitude. On the other hand consistent with current views, we believe that gratitude signals the potential for developing a relationship and fosters proximity seeking. Supporting these assumptions, in Study 1 we found that gratitude and indebtedness were associated with aspects of the favour that reflect the concern for relationship and the level of inequity. Studies 2 and 3 provided causal support for these relations, and revealed the unique associations between gratitude and the motivation of proximity seeking, and between indebtedness and the motivation to reciprocate. We argue that this functional distinction has escaped research attention as gratitude and indebtedness are naturally correlated because they stem from the same eliciting event. To appreciate this functional distinction, both emotions should be studied simultaneously in the context of social exchange.

18 CFR 367.1890 - Account 189, Unamortized loss on reacquired debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1890 Account 189... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 189, Unamortized loss on reacquired debt. 367.1890 Section 367.1890 Conservation of Power and Water Resources...

Students' Perceptions of Their Education Debt and Its Impact on Life after Graduation.

ERIC Educational Resources Information Center

Hira, Tahira K.; Anderson, Mary M.; Petersen, Karen

2000-01-01

Analysis of data from 443 graduating college seniors found many students: (1) unaware of their total loan indebtedness and payment obligations (both over- and under-estimating debt payments); (2) borrowed to support "a better lifestyle," and (3) were unable to estimate realistically their post-graduation earnings and ability to meet repayment…

Warren Recommendation on Student Debt: What Will Work to Help America's Students?

ERIC Educational Resources Information Center

Gross, Karen

2014-01-01

U.S. Sen. Elizabeth Warren has had concerns about student debt for decades. Her recent solution seeks to redistribute tax revenue from the richest Americans to enable students to refinance their postgraduation indebtedness; this would allow students to benefit from the low interest rates in today's financial markets. The Massachusetts…

The World Debt Crisis and Its Resolution. Foreign Agricultural Economic Report No. 231.

ERIC Educational Resources Information Center

Shane, Mathew; Stallings, David

The conclusion of this study of 79 developing countries was that forgiving some of the indebtedness of developing countries may stimulate mutually beneficial trade among all nations. the international debt-repayment problems of Poland in 1981 and was followed by problems in Mexico, Brazil, and Argentina in 1982. This crisis has proven to be a more…

26 CFR 1.279-3 - Corporate acquisition indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Corporate acquisition indebtedness. 1.279-3... TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.279-3 Corporate acquisition indebtedness. (a) Corporate acquisition indebtedness. For purposes of section 279, the term corporate acquisition indebtedness...

Pharmacy student debt and return on investment of a pharmacy education.

PubMed

Cain, Jeff; Campbell, Tom; Congdon, Heather Brennan; Hancock, Kim; Kaun, Megan; Lockman, Paul R; Evans, R Lee

2014-02-12

To describe the current landscape within the profession of pharmacy regarding student tuition, indebtedness, salaries, and job potential. Pharmacy tuition and student debt data were obtained through the American Association of Colleges of Pharmacy Institutional Research website. Tuition was defined as average first-year tuition and fees for accredited schools. Debt was defined as the total average amount borrowed. Median salaries and numbers of jobs were obtained from the United States Department of Labor. In-state tuition at public schools rose an average of $1,211 ± 31 (r2 = 0.996), whereas out-of-state tuition at public schools rose significantly faster at $1,838 ± 80 per year (r2 = 0.988). The average tuition cost for pharmacy school has increased 54% in the last 8 years. The average pharmacist salary has risen from $75,000 to over $112,000 since 2002. The increase in salary has been nearly linear (r2 = 0.988) rising $4,409 ± $170 dollars per year. However, average salary in 2011 was $3,064 below the predicted value based upon a linear regression of salaries over 10 years. The number of pharmacist jobs in the United States has risen from 215,000 jobs in 2003 to 275,000 in 2010. However, there were 3,000 fewer positions in 2012 than in 2011. In 2011, average indebtedness for pharmacy students ($114,422) was greater than average first-year salary ($112,160). Rising tuition and student indebtedness is a multifaceted problem requiring attention from a number of parties including students, faculty members, universities, and accreditation and government entities.

Pharmacy Student Debt and Return on Investment of a Pharmacy Education

PubMed Central

Campbell, Tom; Congdon, Heather Brennan; Hancock, Kim; Kaun, Megan; Lockman, Paul R.; Evans, R. Lee

2014-01-01

Objective. To describe the current landscape within the profession of pharmacy regarding student tuition, indebtedness, salaries, and job potential. Methods. Pharmacy tuition and student debt data were obtained through the American Association of Colleges of Pharmacy Institutional Research website. Tuition was defined as average first-year tuition and fees for accredited schools. Debt was defined as the total average amount borrowed. Median salaries and numbers of jobs were obtained from the United States Department of Labor. Results. In-state tuition at public schools rose an average of $1,211 ± 31 (r2 = 0.996), whereas out-of-state tuition at public schools rose significantly faster at $1,838 ± 80 per year (r2 = 0.988). The average tuition cost for pharmacy school has increased 54% in the last 8 years. The average pharmacist salary has risen from $75,000 to over $112,000 since 2002. The increase in salary has been nearly linear (r2 = 0.988) rising $4,409 ± $170 dollars per year. However, average salary in 2011 was $3,064 below the predicted value based upon a linear regression of salaries over 10 years. The number of pharmacist jobs in the United States has risen from 215,000 jobs in 2003 to 275,000 in 2010. However, there were 3,000 fewer positions in 2012 than in 2011. In 2011, average indebtedness for pharmacy students ($114,422) was greater than average first-year salary ($112,160). Conclusion. Rising tuition and student indebtedness is a multifaceted problem requiring attention from a number of parties including students, faculty members, universities, and accreditation and government entities. PMID:24558273

"Responsibilizing" a healthy Britain: personal debt, employment, and welfare.

PubMed

Walker, Carl

2011-01-01

Growing evidence suggests that experiences of financial strain and over-indebtedness can contribute to problems of physical and mental health. This article contends that there is a need to carefully examine recent neoliberally informed symbolic and material transformations in the practices and experiences of employment, welfare, and subjectivity in order to provide an appropriately sophisticated analysis of experiences of debt and mental health. An illusion of economic growth has been based on increasing levels of often traumatic personal debt and a low-wage labor force compelled into increasingly problematic practices of employment. In recent years, a concerted neoliberal assault on subjectivity, modes of employment, minimum incomes, and practices of welfare governance has effectively constituted new forms of poverty and personal sustenance through deregulated sub-prime credit markets. The variable and multifunctional nature of personal debt has provided a substrate for neoliberal public policy by systematically reinforcing the development of a low-wage labor market and by representing a means through which to transfer collective risk into private responsibility. This article suggests that traditional ways of knowing and acting upon the mental and physical health difficulties associated with problems of debt and material deprivation fail to adequately acknowledge the political and economic role of personal debt growth.

78 FR 43796 - Indebtedness of Military Personnel

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-22

... DEPARTMENT OF DEFENSE Department of the Army 32 CFR Part 513 Indebtedness of Military Personnel... regulations concerning indebtedness of military personnel. The regulations are being removed because they are... policy and guidance codified at 32 CFR Part 112, ``Indebtedness of Military Personnel,'' and DoD...

On rising medical student debt: in for a penny, in for a pound.

PubMed

Kassebaum, D G; Szenas, P L; Schuchert, M K

1996-10-01

Using national databases of the Association of American Medical Colleges, the authors have examined reasons for the rising indebtedness of U.S. medical students, looking across the past decade at the influence of tuition and fees (tuition-fees) alone and the total costs of attending school, the effects of the changing demographics of medical school enrollments and lengthened graduation times, the relationship between the availability of school-funded scholarships and the amount of student loan disbursements, the pattern of student financial aid, and the reliance on borrowing to cover the costs of medical education. In constant dollars, the average indebtedness of students graduating from public schools increased 59.2% between 1985 and 1995, and that for graduates of private schools increased 64.2%. The fraction of graduates bringing debt with them when they entered medical school declined from 42.1% in 1985 to 33.6% in 1995. Premedical debt as a fraction of total debt declined at public schools from 9% in 1985 to 7% in 1995, and at private schools from 7.8% in 1985 to 5.9% in 1995. For public schools, tuition-fees increased 60.1% between 1985 and 1995, and average medical school debt increased 60.9%; for private schools, tuition-fees increased 30.1% over that period, while average medical school debt increased 66.2%. On average, public school graduates accrued debt greater than their four-year tuition-fee payments, while the average debt accrued by private school graduates was less than tuition-fee amounts. In 1995, graduates of public schools had debt accumulations representing 62% of the average total cost of attendance (tuition, fees, books, supplies, equipment, and living expenses), and the indebtedness of private school graduates was 55% of the average total cost, findings suggesting that total costs were the stronger driver of the amounts borrowed. On a national scale, the influences on medical school debt of longer graduation times, the growing number of

The burden of debt for Canadian dental students: part 3. Student indebtedness, sources of funding and the influence of socioeconomic status on debt.

PubMed

Matthew, Ian R; Walton, Joanne N; Dumaresq, Cheryl; Sudmant, Walter

2006-11-01

In recent years, tuition fees at most universities across Canada have increased substantially, particularly in professional programs such as dentistry. Anecdotal evidence suggests that these increases have a significant adverse impact on the educational experience of dental students. In January 2004, students at Canada's 10 dental schools were invited to participate in a survey on costs, debt and other factors related to attending dental school in Canada. This third article in a series of 4 examines the effects of funding sources and socioeconomic status (SES) on dental students' debt. The survey provided key information about the costs of attending dental school and the levels of debt among dental students across Canada. Choice of school and year of study had a significant effect on the overall costs of attending dental school, and dental students' costs were largely financed by private loans or other forms of debt. Canadian dental students' average debt varied between 24,000 to 26,000 dollars per annum, depending on their year of study. Key determinants of borrowing included type of residence, SES, total costs, and number of dependents. Students who lived at home or with relatives borrowed significantly less than those who were renting. Parents' SES was related to students' access to forms of educational funding that result in no debt burden. SES also played a role in determining the likelihood of a student pursuing further professional education.

18 CFR 706.208 - Indebtedness.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 2 2014-04-01 2014-04-01 false Indebtedness. 706.208 Section 706.208 Conservation of Power and Water Resources WATER RESOURCES COUNCIL EMPLOYEE RESPONSIBILITIES AND CONDUCT Conduct and Responsibilities of Employees § 706.208 Indebtedness. (a) An employee...

18 CFR 706.208 - Indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 2 2010-04-01 2010-04-01 false Indebtedness. 706.208 Section 706.208 Conservation of Power and Water Resources WATER RESOURCES COUNCIL EMPLOYEE RESPONSIBILITIES AND CONDUCT Conduct and Responsibilities of Employees § 706.208 Indebtedness. (a) An employee...

18 CFR 706.208 - Indebtedness.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 2 2013-04-01 2012-04-01 true Indebtedness. 706.208 Section 706.208 Conservation of Power and Water Resources WATER RESOURCES COUNCIL EMPLOYEE RESPONSIBILITIES AND CONDUCT Conduct and Responsibilities of Employees § 706.208 Indebtedness. (a) An employee...

18 CFR 706.208 - Indebtedness.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 2 2011-04-01 2011-04-01 false Indebtedness. 706.208 Section 706.208 Conservation of Power and Water Resources WATER RESOURCES COUNCIL EMPLOYEE RESPONSIBILITIES AND CONDUCT Conduct and Responsibilities of Employees § 706.208 Indebtedness. (a) An employee...

Debt on graduation, expected place of practice, and career aspirations of Auckland Medical School students.

PubMed

O'Grady, G; Fitzjohn, J

2001-10-26

To determine the debt level that current Auckland medical students expect to graduate with, and evaluate this debt in the context of their career aspirations and intended place of practice. Simple check-box and fill-in-the-blank surveys were distributed to Auckland University medical students in Years 1 through to 5 during their second week of scheduled lectures in March 2000. Students were asked to provide demographic details, then complete sections on debt and career aspirations. 70% of Auckland medical students participated. Average expected debt was between $60000 to $70000. Predicted size of graduation debt was significantly related with plans to practice medicine overseas, and this trend was especially strong among females. In addition, Maori and Polynesian students bear a disproportionate level of the student debt burden compared to Pakeha and Asian groups. 77% of students indicated a preference for working in private or hospital specialty work. Student debt will have major effects on the composition of the New Zealand medical workforce over coming years. More attention must be paid to the national picture of medical student indebtedness if adequate workforce planning is to be possible.

Messengers of Bad News or Bad Apples? Student Debt and College Accountability

ERIC Educational Resources Information Center

Darolia, Rajeev

2015-01-01

Student loan debt and defaults have been steadily rising, igniting public worry about the associated public and private risks. This has led to controversial regulatory attempts to curb defaults by holding colleges, particularly those in the for-profit sector, increasingly accountable for the student loan repayment behavior of their students. Such…

26 CFR 1.514(g)-1 - Business lease indebtedness.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Business lease indebtedness. 1.514(g)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1 Business lease indebtedness. (a) Definition. The term business lease indebtedness means...

26 CFR 1.514(g)-1 - Business lease indebtedness.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Business lease indebtedness. 1.514(g)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1 Business lease indebtedness. (a) Definition. The term business lease indebtedness means...

Student Indebtedness: The Challenge of Financing an Optometric Education.

ERIC Educational Resources Information Center

McClure, Lawrence H.

2000-01-01

Examines data from annual surveys of member institutions of the Association of Schools and Colleges of Optometry concerning cost of education, student financial assistance, and student indebtedness. Twelve tables and six figures detail cost and indebtedness factors from 1989/90 through 1996/97. Finds costs and indebtedness have gone up…

Student Loan Debt Does Not Predict Female Physicians’ Choice of Primary Care Specialty

PubMed Central

Frank, Erica; Feinglass, Shamiram

1999-01-01

OBJECTIVE There has never been a conclusive test of whether there is a relation between ultimately choosing to be a primary care physician and one’s amount of student loan debt at medical school graduation. DESIGN/SETTING/PARTICIPANTS To test this question, we examined data from the Women Physicians’ Health Study, a large, nationally representative, questionnaire-based study of 4,501 U.S. women physicians. MEASUREMENTS AND MAIN RESULTS We found that the youngest physicians were more than five times as likely as the oldest to have had some student loan debt and far more likely to have had high debt levels (p < .0001). However, younger women physicians were also more likely to choose a primary care specialty (p < .002). There was no relation between being a primary care physician and amount of indebtedness (p = .77); this was true even when the results were adjusted for the physicians’ decade of graduation and ethnicity (p = .79). CONCLUSIONS Although there may be other reasons for reducing student loan debt, at least among U.S. women physicians, encouraging primary care as a specialty choice may not be a reason for doing so. PMID:10354254

46 CFR 283.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... the Financial Accounting Standards Board Statement No. 13, Accounting for Leases (FASB-13), and (2) 1... indebtedness that would be included in Long-Term Debt in accordance with generally accepted accounting..., etc.) of all operating leases, as defined and includable in footnotes to the financial statements in...

26 CFR 1.332-7 - Indebtedness of subsidiary to parent.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Indebtedness of subsidiary to parent. 1.332-7... TAX (CONTINUED) INCOME TAXES Corporate Liquidations § 1.332-7 Indebtedness of subsidiary to parent. If... some of the properties are transferred in satisfaction of the subsidiary's indebtedness to its parent...

Trends along the debt-income axis: implications for medical students' selections of family practice careers.

PubMed

Rosenthal, M P; Marquette, P A; Diamond, J J

1996-06-01

To examine whether medical students' levels of debt have an influence on selection of family practice careers, independent of other factors. Data from the Jefferson Longitudinal Study were analyzed for 1,350 graduates from the classes of 1987-1993 at Jefferson Medical College of Thomas Jefferson University; a focused analysis for 326 graduates from the classes of 1992 and 1993 was specifically performed to identify recent trends. A binary logistic regression equation was used to predict the probability of a graduate's entrance into a family practice residency based on first-year preference for family practice, income expectation, debt level, age, and gender. A high level of indebtedness (at least $75,000) was a significant independent predictor of specialty choice (away from family practice); first-year preference for family practice and income expectation were also significant independent predictors. Combining these three factors (debt, specialty preference, and income expectation) led to a greater than 12-fold difference in specialty selection of family practice. Notably, 36% of the students graduating in 1992-1993 had debts of at least $75,000, more than three times the percentage in the classes graduating in 1987-1989. High levels of debt had a significant negative effect on family practice specialty, choice among recent Jefferson graduates. An increase in the number of students with such debt carries strong implications for the selection of careers in family practice.

Debt-maturity structures should match risk preferences.

PubMed

Gapenski, L C

1999-12-01

Key to any debt-maturity matching strategy is financing assets with the appropriate debt structure. Financial managers need to establish an optimal capital structure and then choose the best maturity-matching structure for their debt. Two maturity-matching strategies that are available to healthcare financial managers are the accounting approach and the finance approach. The accounting approach, which defines asset maturities as current or fixed, is a riskier financing strategy than the finance approach, which defines asset maturities as permanent or temporary. The added risk occurs because of the accounting approach's heavy reliance on short-term debt. The accounting approach offers the potential for lower costs at the expense of higher risk. Healthcare financial managers who believe the financing function should support the organization's operations without adding undue risk should use the finance approach to maturity matching. Asset maturities in those organizations then should be considered permanent or temporary rather than current or fixed, and the debt-maturity structure should reflect this.

Pharmacy Students' Attitudes Toward Debt.

PubMed

Park, Taehwan; Yusuf, Akeem A; Hadsall, Ronald S

2015-05-25

To examine pharmacy students' attitudes toward debt. Two hundred thirteen pharmacy students at the University of Minnesota were surveyed using items designed to assess attitudes toward debt. Factor analysis was performed to identify common themes. Subgroup analysis was performed to examine whether students' debt-tolerant attitudes varied according to their demographic characteristics, past loan experience, monthly income, and workload. Principal component extraction with varimax rotation identified 3 factor themes accounting for 49.0% of the total variance: tolerant attitudes toward debt (23.5%); contemplation and knowledge about loans (14.3%); and fear of debt (11.2%). Tolerant attitudes toward debt were higher if students were white or if they had had past loan experience. These 3 themes in students' attitudes toward debt were consistent with those identified in previous research. Pharmacy schools should consider providing a structured financial education to improve student management of debt.

Pharmacy Students’ Attitudes Toward Debt

PubMed Central

Yusuf, Akeem A.; Hadsall, Ronald S.

2015-01-01

Objective. To examine pharmacy students’ attitudes toward debt. Methods. Two hundred thirteen pharmacy students at the University of Minnesota were surveyed using items designed to assess attitudes toward debt. Factor analysis was performed to identify common themes. Subgroup analysis was performed to examine whether students’ debt-tolerant attitudes varied according to their demographic characteristics, past loan experience, monthly income, and workload. Results. Principal component extraction with varimax rotation identified 3 factor themes accounting for 49.0% of the total variance: tolerant attitudes toward debt (23.5%); contemplation and knowledge about loans (14.3%); and fear of debt (11.2%). Tolerant attitudes toward debt were higher if students were white or if they had had past loan experience. Conclusion. These 3 themes in students’ attitudes toward debt were consistent with those identified in previous research. Pharmacy schools should consider providing a structured financial education to improve student management of debt. PMID:26089561

26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of bad debts, worthless securities, etc. 301.6511(d)-1 Section 301.6511(d)-1 Internal Revenue INTERNAL REVENUE... Limitations Limitations on Assessment and Collection § 301.6511(d)-1 Overpayment of income tax on account of...

31 CFR 363.144 - Can I redeem my zero-percent certificate of indebtedness?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Can I redeem my zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Zero-Percent Certificate of Indebtedness § 363.144 Can I redeem my zero-percent certificate of indebtedness? You can redeem...

31 CFR 363.144 - Can I redeem my zero-percent certificate of indebtedness?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Can I redeem my zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Zero-Percent Certificate of Indebtedness § 363.144 Can I redeem my zero-percent certificate of indebtedness? You can redeem...

31 CFR 363.144 - Can I redeem my zero-percent certificate of indebtedness?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Can I redeem my zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Zero-Percent Certificate of Indebtedness § 363.144 Can I redeem my zero-percent certificate of indebtedness? You can redeem...

48 CFR 31.205-3 - Bad debts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Bad debts. 31.205-3... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-3 Bad debts. Bad debts, including actual or estimated losses arising from uncollectible accounts receivable due...

75 FR 55677 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-14

... Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount... deferred discharge of indebtedness (COD) income (deferred COD income) and deferred original issue discount...)-1T Deferred discharge of indebtedness income and deferred original issue discount deductions of C...

Debt Collection: More Aggressive Action Needed To Collect Debts Owed by Health Professionals. United States General Accounting Office Report to the Honorable John R. Kasich, House of Representatives.

ERIC Educational Resources Information Center

General Accounting Office, Washington, DC.

The General Accounting Office (GAO) reviewed and evaluated debt collection activities of five programs of the Health Resources and Services Administration (HRSA) that provide financial assistance to health professions students and medical facilities. The principal findings include: (1) HRSA changes have improved delinquency rates; however, large…

45 CFR 30.30 - Termination of collection activity.

Code of Federal Regulations, 2010 CFR

2010-10-01

... collection activity does not preclude the Secretary from retaining a record of the account for purposes of: (i) Selling the debt, if the Secretary of the Treasury determines that such sale is in the best... future applicants for prior indebtedness. (c) Generally, the Secretary shall terminate collection...

45 CFR 30.30 - Termination of collection activity.

Code of Federal Regulations, 2012 CFR

2012-10-01

... collection activity does not preclude the Secretary from retaining a record of the account for purposes of: (i) Selling the debt, if the Secretary of the Treasury determines that such sale is in the best... future applicants for prior indebtedness. (c) Generally, the Secretary shall terminate collection...

45 CFR 30.30 - Termination of collection activity.

Code of Federal Regulations, 2014 CFR

2014-10-01

... collection activity does not preclude the Secretary from retaining a record of the account for purposes of: (i) Selling the debt, if the Secretary of the Treasury determines that such sale is in the best... future applicants for prior indebtedness. (c) Generally, the Secretary shall terminate collection...

45 CFR 30.30 - Termination of collection activity.

Code of Federal Regulations, 2013 CFR

2013-10-01

... collection activity does not preclude the Secretary from retaining a record of the account for purposes of: (i) Selling the debt, if the Secretary of the Treasury determines that such sale is in the best... future applicants for prior indebtedness. (c) Generally, the Secretary shall terminate collection...

45 CFR 30.30 - Termination of collection activity.

Code of Federal Regulations, 2011 CFR

2011-10-01

... collection activity does not preclude the Secretary from retaining a record of the account for purposes of: (i) Selling the debt, if the Secretary of the Treasury determines that such sale is in the best... future applicants for prior indebtedness. (c) Generally, the Secretary shall terminate collection...

Transparency and Accountability: What if the Federal Gainful Employment-Debt Measures Regulations Applied to Law Schools?

ERIC Educational Resources Information Center

Mattox, Kari Ann

2013-01-01

The purpose of this analysis is to compare current guidelines of the American Bar Association (ABA) for law schools to those of the U.S. Department of Education's Gainful Employment-Debt Measures regulations in order to assess their transparency and accountability. This analysis is relevant in a time of increasing tuition costs and record…

31 CFR 363.141 - How do I purchase a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false How do I purchase a zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Zero-Percent Certificate of Indebtedness § 363.141 How do I purchase a zero-percent certificate of indebtedness? (a...

31 CFR 363.141 - How do I purchase a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false How do I purchase a zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Zero-Percent Certificate of Indebtedness § 363.141 How do I purchase a zero-percent certificate of indebtedness? (a...

31 CFR 363.141 - How do I purchase a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false How do I purchase a zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Zero-Percent Certificate of Indebtedness § 363.141 How do I purchase a zero-percent certificate of indebtedness? (a...

31 CFR 363.141 - How do I purchase a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false How do I purchase a zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Zero-Percent Certificate of Indebtedness § 363.141 How do I purchase a zero-percent certificate of indebtedness? (a...

31 CFR 363.140 - When is a certificate of indebtedness issued?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false When is a certificate of indebtedness issued? 363.140 Section 363.140 Money and Finance: Treasury Regulations Relating to Money and Finance... issued? A certificate of indebtedness is issued the business day after the purchase transaction is made. ...

TVA`s debt limit

DOE Office of Scientific and Technical Information (OSTI.GOV)

Pulsipher, A.G.

1995-03-01

This article is review of the debt (and debt limit) of the Tennessee Valley Authority. The history of TVA financing practices is discussed as is public policy associated with the Congressionally imposed debt ceiling of $30B. Reasons for TVA`s massive debt, which is approaching the ceiling, are also reviewed, with the emphasis on the $15B investment in cold or incomplete nuclear plants. TVA has recently announced that it would not finish three of these nuclear units without a venture-capital partner, and it has also announced that it would set an internal cap on total debt at some $2B to $3Bmore » below the legal limit. This self-imposed limit has influenced TVA`s own future plans for additional generating capacity as outlined in their Energy Vision 2020 Report. In that report, TVA has made an effort to supply the energy needs of the region over the next 25 years without the massive capital expenditures associated construction of large base-loaded power stations. The present article concludes that the imposed debt ceiling has failed to provide effective external control and accountability, and as a result, an amendment to the TVA act is proposed to provide an enlarged TVA Board that is clearly separated from managerial decisions. The present article also concludes that the debt ceiling should be removed.« less

31 CFR 363.136 - Do zero-percent certificates of indebtedness pay interest?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Do zero-percent certificates of... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.136 Do zero-percent certificates of indebtedness pay interest? Zero-percent certificates of...

31 CFR 363.136 - Do zero-percent certificates of indebtedness pay interest?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Do zero-percent certificates of... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.136 Do zero-percent certificates of indebtedness pay interest? Zero-percent certificates of...

31 CFR 363.136 - Do zero-percent certificates of indebtedness pay interest?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Do zero-percent certificates of... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.136 Do zero-percent certificates of indebtedness pay interest? Zero-percent certificates of...

31 CFR 363.136 - Do zero-percent certificates of indebtedness pay interest?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Do zero-percent certificates of... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.136 Do zero-percent certificates of indebtedness pay interest? Zero-percent certificates of...

31 CFR 363.143 - How do I purchase a security using the redemption proceeds of my zero-percent certificate of...

Code of Federal Regulations, 2012 CFR

2012-07-01

... redemption proceeds of my zero-percent certificate of indebtedness? 363.143 Section 363.143 Money and Finance... BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Zero-Percent Certificate of Indebtedness § 363.143 How do I purchase a security...

31 CFR 363.143 - How do I purchase a security using the redemption proceeds of my zero-percent certificate of...

Code of Federal Regulations, 2011 CFR

2011-07-01

... redemption proceeds of my zero-percent certificate of indebtedness? 363.143 Section 363.143 Money and Finance... BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Zero-Percent Certificate of Indebtedness § 363.143 How do I purchase a security...

31 CFR 363.143 - How do I purchase a security using the redemption proceeds of my zero-percent certificate of...

Code of Federal Regulations, 2013 CFR

2013-07-01

... redemption proceeds of my zero-percent certificate of indebtedness? 363.143 Section 363.143 Money and Finance... BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Zero-Percent Certificate of Indebtedness § 363.143 How do I purchase a security...

31 CFR 363.145 - May I delete a pending transaction involving a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2014 CFR

2014-07-01

... involving a zero-percent certificate of indebtedness? 363.145 Section 363.145 Money and Finance: Treasury... FISCAL SERVICE REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Zero-Percent Certificate of Indebtedness § 363.145 May I delete a pending transaction involving a...

A Handbook on Debt Management for Colleges and Universities.

ERIC Educational Resources Information Center

Forrester, Robert T.

Between 1983 and 1986, colleges and universities issued about $20 billion of debt for facilities and student financing, and it is predicted that billions of dollars of new debt will be needed for building renovation. Debt capacity, management, and accounting are now major issues, and the purpose of this book is to provide a handy reference manual…

31 CFR 363.134 - What regulations cover a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false What regulations cover a zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.134 What regulations cover a zero-percent certificate of indebtedness? The regulations in part 363...

31 CFR 363.134 - What regulations cover a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false What regulations cover a zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.134 What regulations cover a zero-percent certificate of indebtedness? The regulations in part 363...

31 CFR 363.134 - What regulations cover a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false What regulations cover a zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.134 What regulations cover a zero-percent certificate of indebtedness? The regulations in part 363...

31 CFR 363.134 - What regulations cover a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false What regulations cover a zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.134 What regulations cover a zero-percent certificate of indebtedness? The regulations in part 363...

[An epidemiological but invisibilized marker: indebtedness within an Afromexican town in Oaxaca].

PubMed

Hersch-Martínez, Paul; Rodríguez-Hernández, Berenice

2017-01-01

To explore indebtedness dynamics in an Afromexican town by an inclusive epidemiological approach. Qualitative study through 75 questionnaires, 20 interviews to depth and six focal groups in a support process to the Municipal Health Commission in Santiago Tapextla, Oaxaca. Catastrophic expenses due to insufficient medical care were the principal causal item. Indebtedness processes with patrimonial loss are dominant, generating dependence spirals of difficult resolution that impact the familiar dynamics and the pathology evolution. In spite of its inexistence within sanitary official programs, indebtedness dynamics constitute an epidemiological marker by the uncovering of structural inattention conditions that reflect the imposed, naturalized and pathogenic hierarchization proper of coloniality. To analyze this process at local and global levels is a complex but essential public health task.

26 CFR 1.1038-1 - Reacquisitions of real property in satisfaction of indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Reacquisitions of real property in satisfaction... Reacquisitions of real property in satisfaction of indebtedness. (a) Scope of section 1038—(1) General rule on... year beginning after September 2, 1964, in partial or full satisfaction of such indebtedness, then...

Trends in gender, employment, salary, and debt of graduates of US veterinary medical schools and colleges.

PubMed

Chieffo, Carla; Kelly, Alan M; Ferguson, James

2008-09-15

To characterize trends in gender, employment, starting salaries, and educational debt of graduates of US veterinary medical schools and colleges from 1988 to 2007. Meta-analysis. Sample Population-Veterinary medical graduates from 26 or 27 of 27 US veterinary schools and colleges from 1988 through 2007. Data were obtained from surveys published in the JAVMA. A chi2 test for trend was used to analyze trends in choices of employment and educational indebtedness for the veterinary graduate populations over time. The greatest changes in employment occurred in predominantly large animal practice, which attracted 10.7% of new graduates in 1989 but only 2.2% in 2007, and in advanced study, which attracted 15.2% of new graduates in 1989 and 36.8% in 2007. In 2007, 75% of graduates were women, but this gender shift was not associated with the decline in the percentage of graduates entering rural practice. From 1989 through 2007, starting salaries in private practice increased at a rate of 4.60%/y. During the same period, educational debt increased at an annual rate of 7.36%, or 60% higher than the rate of increases for starting salaries. As a result, debt at graduation increased from 1.1 times the starting salary in 1989 to 2.0 times the starting salary in 2007. Veterinary students are now more in debt than they have ever been. This trend together with a substantial increase in the rate of interest charged for government-backed education loans create conditions for new graduates that appear unsustainable.

[What factors of prosocial behavior evoke recipients’ gratitude and indebtedness? An experimental examination].

PubMed

Shiraki, Yuma; Igarashi, Tasuku

2016-12-01

We examined two psychological processes of prosocial behavior: feeling gratitude and indebtedness. First, we asked if the value of the behavior for the receiver promotes gratitude; and second if the cost of the behavior for the giver promotes indebtedness. Gratitude and indebtedness were measured as behavioral indices of a quid pro quo (indirect reciprocity and direct reciprocity) to avoid social desirability effects in self-report measures. In Study 1, 119 undergraduates recalled a past experience in which they had been the recipients of prosocial behavior while emphasizing the value, cost, or situation (control) of the event. The level of gratitude was higher, and indirect reciprocity was observed more frequently, in the value condition than in the cost and control conditions. Indebtedness, however, did not differ across the conditions. In Study 2, 59 participants received a gift (the value and cost of which were manipulated) from an imaginary confederate. The value manipulation promoted indirect reciprocity, and both value and cost manipulations encouraged direct reciprocity. Implications for adaptive functions of gratitude in social selection processes are discussed.

Anticipated debt and financial stress in medical students.

PubMed

Morra, Dante J; Regehr, Glenn; Ginsburg, Shiphra

2008-01-01

While medical student debt is increasing, the effect of debt on student well-being and performance remains unclear. As a part of a larger study examining medical student views of their future profession, data were collected to examine the role that current and anticipated debt has in predicting stress among medical students. A survey was administered to medical students in all four years at the University of Toronto. Of the 804 potential respondents across the four years of training, 549 surveys had sufficient data for inclusion in this analysis, for a response rate of 68%. Through multiple regression analysis, we evaluated the correlation between current and anticipated debt and financial stress. Although perceived financial stress correlates with both current and anticipated debt levels, anticipated debt was able to account for an additional 11.5% of variance in reported stress when compared to current debt levels alone. This study demonstrates a relationship between perceived financial stress and debt levels, and suggests that anticipated debt levels might be a more robust metric to capture financial burden, as it standardizes for year of training and captures future financial liabilities (future tuition and other future expenses).

26 CFR 1.279-2 - Amount of disallowance of interest on corporate acquisition indebtedness.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Amount of disallowance of interest on corporate... of disallowance of interest on corporate acquisition indebtedness. (a) In general. Under section 279... year with respect to its corporate acquisition indebtedness to the extent that such interest exceeds...

26 CFR 1.279-2 - Amount of disallowance of interest on corporate acquisition indebtedness.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Amount of disallowance of interest on corporate... of disallowance of interest on corporate acquisition indebtedness. (a) In general. Under section 279... year with respect to its corporate acquisition indebtedness to the extent that such interest exceeds...

26 CFR 1.279-2 - Amount of disallowance of interest on corporate acquisition indebtedness.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Amount of disallowance of interest on corporate... of disallowance of interest on corporate acquisition indebtedness. (a) In general. Under section 279... year with respect to its corporate acquisition indebtedness to the extent that such interest exceeds...

26 CFR 1.279-2 - Amount of disallowance of interest on corporate acquisition indebtedness.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Amount of disallowance of interest on corporate... of disallowance of interest on corporate acquisition indebtedness. (a) In general. Under section 279... year with respect to its corporate acquisition indebtedness to the extent that such interest exceeds...

31 CFR 363.146 - Who may purchase a payroll zero-percent certificate of indebtedness?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Who may purchase a payroll zero... SERVICE REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Payroll Zero-Percent Certificate of Indebtedness § 363.146 Who may purchase a payroll zero-percent...

26 CFR 1.279-2 - Amount of disallowance of interest on corporate acquisition indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amount of disallowance of interest on corporate... disallowance of interest on corporate acquisition indebtedness. (a) In general. Under section 279(a), no... to its corporate acquisition indebtedness to the extent that such interest exceeds: (1) $5 million...

7 CFR 1951.133 - Establishment of Federal Debt.

Code of Federal Regulations, 2013 CFR

2013-01-01

... Agency Borrowers § 1951.133 Establishment of Federal Debt. Any amounts paid by RBS on account of... owing to RBS by the B&I guaranteed loan borrower. In such case, the RBS may use all remedies available... date a loss claim is paid. RBS may, at its option, refer such debt in all or part to the Department of...

7 CFR 1951.133 - Establishment of Federal Debt.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Agency Borrowers § 1951.133 Establishment of Federal Debt. Any amounts paid by RBS on account of... owing to RBS by the B&I guaranteed loan borrower. In such case, the RBS may use all remedies available... date a loss claim is paid. RBS may, at its option, refer such debt in all or part to the Department of...

7 CFR 1951.133 - Establishment of Federal Debt.

Code of Federal Regulations, 2014 CFR

2014-01-01

... Agency Borrowers § 1951.133 Establishment of Federal Debt. Any amounts paid by RBS on account of... owing to RBS by the B&I guaranteed loan borrower. In such case, the RBS may use all remedies available... date a loss claim is paid. RBS may, at its option, refer such debt in all or part to the Department of...

7 CFR 1951.133 - Establishment of Federal Debt.

Code of Federal Regulations, 2012 CFR

2012-01-01

... Agency Borrowers § 1951.133 Establishment of Federal Debt. Any amounts paid by RBS on account of... owing to RBS by the B&I guaranteed loan borrower. In such case, the RBS may use all remedies available... date a loss claim is paid. RBS may, at its option, refer such debt in all or part to the Department of...

7 CFR 1951.133 - Establishment of Federal Debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Agency Borrowers § 1951.133 Establishment of Federal Debt. Any amounts paid by RBS on account of... owing to RBS by the B&I guaranteed loan borrower. In such case, the RBS may use all remedies available... date a loss claim is paid. RBS may, at its option, refer such debt in all or part to the Department of...

31 CFR 363.148 - Can I redeem all or a portion of my accumulated payroll zero-percent certificate of indebtedness?

Code of Federal Regulations, 2014 CFR

2014-07-01

... accumulated payroll zero-percent certificate of indebtedness? 363.148 Section 363.148 Money and Finance... BUREAU OF THE FISCAL SERVICE REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Payroll Zero-Percent Certificate of Indebtedness § 363.148 Can I redeem all or a...

31 CFR 363.147 - How do I purchase a payroll zero-percent certificate of indebtedness?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false How do I purchase a payroll zero... SERVICE REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness Payroll Zero-Percent Certificate of Indebtedness § 363.147 How do I purchase a payroll zero-percent...

31 CFR 363.143 - What happens if an ACH payment used to purchase a certificate of indebtedness is later reversed?

Code of Federal Regulations, 2010 CFR

2010-07-01

... processed security transactions, including securities that were purchased as gifts and securities that have... to purchase a certificate of indebtedness is later reversed? 363.143 Section 363.143 Money and... Indebtedness § 363.143 What happens if an ACH payment used to purchase a certificate of indebtedness is later...

31 CFR 363.135 - In what form is a zero-percent certificate of indebtedness issued?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false In what form is a zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.135 In what form is a zero-percent certificate of indebtedness issued? A zero-percent certificate of...

31 CFR 363.135 - In what form is a zero-percent certificate of indebtedness issued?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false In what form is a zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.135 In what form is a zero-percent certificate of indebtedness issued? A zero-percent certificate of...

31 CFR 363.135 - In what form is a zero-percent certificate of indebtedness issued?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false In what form is a zero-percent... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.135 In what form is a zero-percent certificate of indebtedness issued? A zero-percent certificate of...

31 CFR 363.135 - In what form is a zero-percent certificate of indebtedness issued?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false In what form is a zero-percent... SERVICE REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.135 In what form is a zero-percent certificate of indebtedness issued? A zero-percent...

31 CFR 363.139 - May I transfer or deliver my zero-percent certificate of indebtedness?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false May I transfer or deliver my zero... SERVICE REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.139 May I transfer or deliver my zero-percent certificate of indebtedness? A zero-percent...

31 CFR 363.131 - What is a TreasuryDirect ® zero-percent certificate of indebtedness?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false What is a TreasuryDirect ® zero... SERVICE REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.131 What is a TreasuryDirect ® zero-percent certificate of indebtedness? A TreasuryDirect...

Working up a Debt: Students as Vulnerable Consumers

ERIC Educational Resources Information Center

Robson, Julie; Farquhar, Jillian Dawes; Hindle, Christopher

2017-01-01

Students are recognized as vulnerable consumers where financial matters are concerned, particularly with reference to indebtedness. This study examines student indebtedness in order to initiate wider debate about student vulnerability. We consider vulnerability as dynamic and temporal, linked to an event that renders the consumer susceptible to…

Inadequacy and Indebtedness

PubMed Central

Geistwhite, Robert

2000-01-01

The nature of the fee arrangement has significant influence on the psychotherapeutic process even when there is no fee. Given the large number of psychiatrists who receive at least some part of their training in the public system, understanding the no-fee arrangement is vital to the psychodynamic training of future psychiatrists. Following a brief overview of the meaning of money and the fee arrangement, various scenarios are considered under the headings of “inadequacy” and “indebtedness.” Although similar dynamics may be present in other public and private settings, attention is given to the county training program, with the intent to assist psychiatry residents and supervisors in their awareness and understanding of the psychodynamics of psychotherapy without fee. PMID:10896739

24 CFR 242.63 - Additional indebtedness and leasing.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Additional indebtedness and leasing. 242.63 Section 242.63 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF...

76 FR 71255 - Application of Section 108(e)(8) to Indebtedness Satisfied by a Partnership Interest

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-17

..., Deputy Commissioner for Services and Enforcement. Approved: November 8, 2011. Emily S. McMahon, Acting... partnership's indebtedness. The final regulations also address the application of section 721 to a contribution of a partnership's recourse or nonrecourse indebtedness by a creditor to the partnership in...

18 CFR 367.2310 - Account 231, Notes payable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... payable. This account must include the face value of all notes, drafts, acceptances, or other similar evidences of indebtedness, payable on demand or within a time not exceeding one year from date of issue, to...

31 CFR 363.132 - Can the sale of the zero-percent certificate of indebtedness be suspended?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Can the sale of the zero-percent... SERVICE REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.132 Can the sale of the zero-percent certificate of indebtedness be suspended? The Secretary...

31 CFR 363.138 - Is Treasury liable for the purchase of a zero-percent certificate of indebtedness that is made in...

Code of Federal Regulations, 2014 CFR

2014-07-01

... of a zero-percent certificate of indebtedness that is made in error? 363.138 Section 363.138 Money... Zero-Percent Certificate of Indebtedness General § 363.138 Is Treasury liable for the purchase of a zero-percent certificate of indebtedness that is made in error? We are not liable for any deposits of...

26 CFR 1.514(c)-1 - Acquisition indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Acquisition indebtedness. 1.514(c)-1 Section 1.514(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(c)-1...

7 CFR 1951.265 - Application for subsequent loan, subordination, or consent to additional indebtedness from a...

Code of Federal Regulations, 2010 CFR

2010-01-01

... consent to additional indebtedness from a borrower who has been requested to graduate. 1951.265 Section... indebtedness from a borrower who has been requested to graduate. (a) Any borrower who appears to meet the local... ability or inability to graduate has been confirmed. An exception may be made where the proposed action is...

7 CFR 1951.265 - Application for subsequent loan, subordination, or consent to additional indebtedness from a...

Code of Federal Regulations, 2014 CFR

2014-01-01

... consent to additional indebtedness from a borrower who has been requested to graduate. 1951.265 Section... indebtedness from a borrower who has been requested to graduate. (a) Any borrower who appears to meet the local... ability or inability to graduate has been confirmed. An exception may be made where the proposed action is...

7 CFR 1951.265 - Application for subsequent loan, subordination, or consent to additional indebtedness from a...

Code of Federal Regulations, 2012 CFR

2012-01-01

... consent to additional indebtedness from a borrower who has been requested to graduate. 1951.265 Section... indebtedness from a borrower who has been requested to graduate. (a) Any borrower who appears to meet the local... ability or inability to graduate has been confirmed. An exception may be made where the proposed action is...

7 CFR 1951.265 - Application for subsequent loan, subordination, or consent to additional indebtedness from a...

Code of Federal Regulations, 2013 CFR

2013-01-01

... consent to additional indebtedness from a borrower who has been requested to graduate. 1951.265 Section... indebtedness from a borrower who has been requested to graduate. (a) Any borrower who appears to meet the local... ability or inability to graduate has been confirmed. An exception may be made where the proposed action is...

7 CFR 1951.265 - Application for subsequent loan, subordination, or consent to additional indebtedness from a...

Code of Federal Regulations, 2011 CFR

2011-01-01

... consent to additional indebtedness from a borrower who has been requested to graduate. 1951.265 Section... indebtedness from a borrower who has been requested to graduate. (a) Any borrower who appears to meet the local... ability or inability to graduate has been confirmed. An exception may be made where the proposed action is...

26 CFR 1.6050P-0 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Certain bankruptcy discharges. (i) In general. (ii) Business or investment debt. (2) Interest. (3) Non-principal amounts in lending transactions. (4) Indebtedness of foreign persons held by foreign branches of U...) Direct or indirect subsidiary. (5) Entity formed or availed of to hold indebtedness. (6) Use of magnetic...

12 CFR 1.7 - Securities held in satisfaction of debts previously contracted; holding period; disposal...

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Securities held in satisfaction of debts... § 1.7 Securities held in satisfaction of debts previously contracted; holding period; disposal; accounting treatment; non-speculative purpose. (a) Securities held in satisfaction of debts previously...

Estimating debt capacity of New York State Health facilities.

PubMed

Hogan, A J

1985-01-01

A measure of the capacity to take on new debt is developed for health facilities. This measure is a function of the current financial position of the facility, future financial market conditions (interest rates and bond/loan maturities), and a policy variable (the debt service coverage ratio) to be set by state health policy makers. The quality of this measure was shown to depend on the quality of current health facility financial accounting data, on the quality of forecasts of interest rates and future cashflow, and on the appropriateness of the criterion debt service coverage ratio. Some of the limitations of the estimate are discussed. Consideration of the debt capacity estimate serves to highlight some crucial issues in imposing capital expenditure limits, namely the interrelationships between financial viability, interest rates and access to capital markets.

31 CFR 363.140 - May a zero-percent certificate of indebtedness be pledged or used as collateral?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false May a zero-percent certificate of... SERVICE REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.140 May a zero-percent certificate of indebtedness be pledged or used as collateral? A zero...

24 CFR 242.15 - Limitation on refinancing existing indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Limitation on refinancing existing indebtedness. 242.15 Section 242.15 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF...

Indebtedness of dental school graduates in Canada: mortgaged futures.

PubMed

McDermott, R E; Fuglerud, K P

1996-03-01

The debt level of graduating dental students is increasing annually. Six of Canada's 10 dental schools responded to a survey designed to ascertain the level of student debt on entering and graduating from dental school. For the academic year 1993-94, the average starting debt for students was $2,013.89 and the average graduating debt was $25,671.30. On average, dental students accumulated more than $23,600 in debt while pursuing their dental education. Of those students who completed the survey, 57.89 per cent relied on their parents for assistance, and 76.69 per cent received student/government loans. The level of student debt was independent of age, gender and parents' income.

Leveraging Psychological Insights to Encourage the Responsible Use of Consumer Debt.

PubMed

Hershfield, Hal E; Sussman, Abigail B; O'Brien, Rourke L; Bryan, Christopher J

2015-11-01

U.S. consumers currently hold $880 billion in revolving debt, with a mean household credit card balance of approximately $6,000. Although economic factors play a role in this societal issue, it is clear that psychological forces also affect consumers' decisions to take on and maintain unmanageable debt balances. We examine three psychological barriers to the responsible use of credit and debt. We discuss the tendency for consumers to (a) make erroneous predictions about future spending habits, (b) rely too heavily on values presented on billing statements, and (c) categorize debt and saving into separate mental accounts. To overcome these obstacles, we urge policymakers to implement methods that facilitate better budgeting of future expenses, modify existing credit card statement disclosures, and allow consumers to easily apply government transfers (such as tax credits) to debt repayment. In doing so, we highlight minimal and inexpensive ways to remedy the debt problem. © The Author(s) 2015.

26 CFR 1.514(g)-1 - Business lease indebtedness.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Business lease indebtedness. 1.514(g)-1 Section 1.514(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1...

26 CFR 1.514(g)-1 - Business lease indebtedness.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Business lease indebtedness. 1.514(g)-1 Section 1.514(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1...

26 CFR 1.514(g)-1 - Business lease indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Business lease indebtedness. 1.514(g)-1 Section 1.514(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1...

32 CFR 701.50 - Effect of the Debt Collection Act of 1982.

Code of Federal Regulations, 2010 CFR

2010-07-01

.... 3717. DON activities should verify the current interest rate with respective finance and accounting... activities may submit the debt to respective finance and accounting offices for collection. ...

Rethinking Student Loan Debt: Tools and Strategies for Debt Management.

ERIC Educational Resources Information Center

Mason, Susan G.

2001-01-01

Analyzes student loan debt at the University of Missouri-St. Louis School of Optometry, showing the need for a comprehensive debt management program. Presents a model for determining manageable amounts of student loan debt developed from conventional lending criteria and data on earnings for optometrists. (EV)

77 FR 65775 - Defining Larger Participants of the Consumer Debt Collection Market

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-31

...-party debt collectors in the early stages of delinquency prior to charge off.\\22\\ In other cases... off usually occurs 120 or 180 days after delinquency, depending on the type of debt. For example, the... Account Management Policy, establishes a charge-off policy for open-end credit at 180 days delinquency and...

Medical Debt and Aggressive Debt Restitution Practices

PubMed Central

O'Teele, Thomas P; Arbelaes, Jose J; Lawrence, Robert S

2004-01-01

BACKGROUND Health care providers are increasingly relying on collection agencies to recoup charges associated with medical care. Little is known about the prevalence of this practice in low-income communities and what effect it has on health-seeking behavior. METHODS Cross-sectional survey at 10 “safety net” provider sites in Baltimore, Md. Specific queries were made to underlying comorbidities, whether they had a current medical debt, actions taken against that debt, and any effect this has had on health-seeking behavior. RESULTS Overall, 274 adults were interviewed. The average age was 43.9 years, 77.3% were African American, 54.6% were male, 47.2% were homeless, and 34.4% had less than a 12th grade education. Of these, 46.2% reported they currently had a medical debt (average, $3,409) and 39.4% reported ever having been referred to a collection agency for a medical debt. Overall, 67.4% of individuals reported that either having a current medical debt or having been referred to a collection agency for a medical debt affected their seeking subsequent care: 24.5% no longer went to that site for care; 18.6% delayed seeking care when needed; and 10.4% reported only going to emergency departments now. In the multiple logistic regression model, having less than a 12th grade education (odds ration [OR], 2.5; 95% confidence interval [CI], 1.0 to 6.0) and being homeless (OR, 4.1; 95% CI, 1.4 to 12.3) were associated with a change in health-seeking behavior while having a chronic medical condition (OR, 0.2; 95% CI, 0.1 to 0.5) and going to a community clinic for usual care (OR, 0.2; 95% CI, 0.1 to 1.0) were protective. CONCLUSIONS Aggressive debt retrieval for medical care appears to be indiscriminately applied with a negative effect on subsequent health-seeking behavior among those least capable of navigating the health system. PMID:15209592

75 FR 49394 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-13

... as a contribution of the debt instrument to capital. The term also includes the complete forgiveness... accounting is deferred until payments are received under the installment obligation, or until the taxpayer... respect to the electing member. 2. Exception for Distributions and Charitable Contributions Consistent...

The use of debt.

PubMed

Hood, W L; Loughery, C V

1990-05-01

Stewards of Catholic healthcare organizations must proceed cautiously before embarking on new construction or renovation projects. Many important issues are involved in financing such projects, including business risk, financial philosophy, financial structure, and forms of debt. The proper foundation for any financing structure must begin with financial philosophy. Some healthcare facilities have traditionally used no external financing; others have employed significant levels of debt. To determine a proper level of debt for the project(s) being financed, it is important to look at business risk. If a modest decline in revenues (or a similar increase in costs) would threaten the project's viability, the business risk would be high; therefore prudence would dictate that the level of debt undertaken be relatively small. A separate analysis is required to determine the appropriate mix of floating-rate and fixed-rate long-term debt. As a rule of thumb, fixed-rate debt would typically form two thirds of the debt structure; floating-rate debt, no more than one third. For healthcare, debt can take two forms: tax exempt and taxable. Tax-exempt financing has many constraints, including use of proceeds by a tax-exempt entity, arbitrage rules, tax legislation, and financial disclosure laws. Taxable debt can be issued by private placement or on a publicly traded basis.

Iraq’s Debt Relief: Procedure and Potential Implications for International Debt Relief

DTIC Science & Technology

2008-10-02

Order Code RL33376 Iraq’s Debt Relief: Procedure and Potential Implications for International Debt Relief Updated October 2, 2008 Martin A. Weiss...4. TITLE AND SUBTITLE Iraq?s Debt Relief: Procedure and Potential Implications for International Debt Relief 5a. CONTRACT NUMBER 5b. GRANT NUMBER...b. ABSTRACT unclassified c. THIS PAGE unclassified Standard Form 298 (Rev. 8-98) Prescribed by ANSI Std Z39-18 Iraq’s Debt Relief: Procedure

31 CFR 363.137 - What do I need to know about the registration of a zero-percent certificate of indebtedness?

Code of Federal Regulations, 2014 CFR

2014-07-01

... registration of a zero-percent certificate of indebtedness? 363.137 Section 363.137 Money and Finance: Treasury... FISCAL SERVICE REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.137 What do I need to know about the registration of a zero-percent certificate of...

Debt and foregone medical care.

PubMed

Kalousova, Lucie; Burgard, Sarah A

2013-06-01

Most American households carry debt, yet we have little understanding of how debt influences health behavior, especially health care seeking. We examined associations between foregone medical care and debt using a population-based sample of 914 southeastern Michigan residents surveyed in the wake of the late-2000s recession. Overall debt and ratios of debt to income and debt to assets were positively associated with foregoing medical or dental care in the past 12 months, even after adjusting for the poorer socioeconomic and health characteristics of those foregoing care and for respondents' household incomes and net worth. These overall associations were driven largely by credit card and medical debt, while housing debt and automobile and student loans were not associated with foregoing care. These results suggest that debt is an understudied aspect of health stratification.

31 CFR 363.133 - What happens to my zero-percent certificate of indebtedness if the offering is terminated by the...

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false What happens to my zero-percent... TREASURY BUREAU OF THE FISCAL SERVICE REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Zero-Percent Certificate of Indebtedness General § 363.133 What happens to my zero-percent certificate of indebtedness if...

77 FR 34884 - Basis of Indebtedness of S Corporations to Their Shareholders

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-12

...'' theory to claim an increase in basis of indebtedness in circumstances that involve a loan directly to the... Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these proposed regulations. Because these...

14 CFR § 1261.411 - Collection in installments.

Code of Federal Regulations, 2014 CFR

2014-01-01

... method, including voluntary payment. However, if the debtor is financially unable to pay the indebtedness... unable to pay the debt in one lump sum must submit financial statements. If NASA agrees to accept payment... relation to the size of the debt and the debtor's ability to pay. If possible, the installment payments...

29 CFR 20.33 - Collection in installments.

Code of Federal Regulations, 2012 CFR

2012-07-01

..., including voluntary payment. However, if the debtor is financially unable to pay the indebtedness in one... financial statements from debtors who represent that they are unable to pay the debt in one lump sum... bear a reasonable relation to the size of the debt and the debtor's ability to pay. If possible, the...

14 CFR 1261.411 - Collection in installments.

Code of Federal Regulations, 2012 CFR

2012-01-01

... method, including voluntary payment. However, if the debtor is financially unable to pay the indebtedness... unable to pay the debt in one lump sum must submit financial statements. If NASA agrees to accept payment... relation to the size of the debt and the debtor's ability to pay. If possible, the installment payments...

29 CFR 20.33 - Collection in installments.

Code of Federal Regulations, 2013 CFR

2013-07-01

..., including voluntary payment. However, if the debtor is financially unable to pay the indebtedness in one... financial statements from debtors who represent that they are unable to pay the debt in one lump sum... bear a reasonable relation to the size of the debt and the debtor's ability to pay. If possible, the...

29 CFR 20.33 - Collection in installments.

Code of Federal Regulations, 2014 CFR

2014-07-01

..., including voluntary payment. However, if the debtor is financially unable to pay the indebtedness in one... financial statements from debtors who represent that they are unable to pay the debt in one lump sum... bear a reasonable relation to the size of the debt and the debtor's ability to pay. If possible, the...

14 CFR 1261.411 - Collection in installments.

Code of Federal Regulations, 2013 CFR

2013-01-01

... method, including voluntary payment. However, if the debtor is financially unable to pay the indebtedness... unable to pay the debt in one lump sum must submit financial statements. If NASA agrees to accept payment... relation to the size of the debt and the debtor's ability to pay. If possible, the installment payments...

29 CFR 20.84 - Collections.

Code of Federal Regulations, 2013 CFR

2013-07-01

... debtor is financially unable to pay the indebtedness in one lump sum, or the amount of the debt exceeds 15 percent of disposable pay for an officially established pay interval, collection must be made in... the debt and the employee's ability to pay. However, the amount deducted for any period must not...

29 CFR 20.84 - Collections.

Code of Federal Regulations, 2014 CFR

2014-07-01

... debtor is financially unable to pay the indebtedness in one lump sum, or the amount of the debt exceeds 15 percent of disposable pay for an officially established pay interval, collection must be made in... the debt and the employee's ability to pay. However, the amount deducted for any period must not...

29 CFR 20.84 - Collections.

Code of Federal Regulations, 2011 CFR

2011-07-01

... debtor is financially unable to pay the indebtedness in one lump sum, or the amount of the debt exceeds 15 percent of disposable pay for an officially established pay interval, collection must be made in... the debt and the employee's ability to pay. However, the amount deducted for any period must not...

29 CFR 20.84 - Collections.

Code of Federal Regulations, 2012 CFR

2012-07-01

... debtor is financially unable to pay the indebtedness in one lump sum, or the amount of the debt exceeds 15 percent of disposable pay for an officially established pay interval, collection must be made in... the debt and the employee's ability to pay. However, the amount deducted for any period must not...

29 CFR 20.33 - Collection in installments.

Code of Federal Regulations, 2011 CFR

2011-07-01

..., including voluntary payment. However, if the debtor is financially unable to pay the indebtedness in one... financial statements from debtors who represent that they are unable to pay the debt in one lump sum... bear a reasonable relation to the size of the debt and the debtor's ability to pay. If possible, the...

14 CFR 1261.411 - Collection in installments.

Code of Federal Regulations, 2011 CFR

2011-01-01

..., including voluntary payment. However, if the debtor is financially unable to pay the indebtedness in one... to pay the debt in one lump sum must submit financial statements. If NASA agrees to accept payment in... relation to the size of the debt and the debtor's ability to pay. If possible, the installment payments...

17 CFR 41.15 - Exclusion from definition of narrow-based security index for indexes composed of debt securities.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., that is a note, bond, debenture, or evidence of indebtedness; (ii) None of the securities of an issuer... securities that are notes, bonds, debentures, or evidences of indebtedness having a total remaining principal... outstanding securities that are notes, bonds, debentures, or evidences of indebtedness having a total...

17 CFR 41.15 - Exclusion from definition of narrow-based security index for indexes composed of debt securities.

Code of Federal Regulations, 2014 CFR

2014-04-01

... thereunder, that is a note, bond, debenture, or evidence of indebtedness; (ii) None of the securities of an... securities that are notes, bonds, debentures, or evidences of indebtedness having a total remaining principal... outstanding securities that are notes, bonds, debentures, or evidences of indebtedness having a total...

17 CFR 41.15 - Exclusion from definition of narrow-based security index for indexes composed of debt securities.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., that is a note, bond, debenture, or evidence of indebtedness; (ii) None of the securities of an issuer... securities that are notes, bonds, debentures, or evidences of indebtedness having a total remaining principal... outstanding securities that are notes, bonds, debentures, or evidences of indebtedness having a total...

26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(d)-1 Basis of debt-financed property acquired in corporate... includible, on account of such distribution, in the gross income of the organization as unrelated debt...

Debt and Foregone Medical Care

ERIC Educational Resources Information Center

Kalousova, Lucie; Burgard, Sarah A.

2013-01-01

Most American households carry debt, yet we have little understanding of how debt influences health behavior, especially health care seeking. We examined associations between foregone medical care and debt using a population-based sample of 914 southeastern Michigan residents surveyed in the wake of the late-2000s recession. Overall debt and…

Public Debt: Private Asset. Government Debt and Its Role in the Economy.

ERIC Educational Resources Information Center

Schilling, Tim

In 1981, the United States reached a dubious economic milestone--the federal debt surpassed one trillion dollars for the first time. It took more than 200 years to build up that much debt. The federal debt doubled to two trillion by 1986, hit the three trillion level in 1990, and stands at an estimated five-and-a-half trillion for 1998. Just as…

Personal bankruptcy after traumatic brain or spinal cord injury: the role of medical debt.

PubMed

Relyea-Chew, Annemarie; Hollingworth, William; Chan, Leighton; Comstock, Bryan A; Overstreet, Karen A; Jarvik, Jeffrey G

2009-03-01

To estimate the prevalence of medical debt among traumatic brain injury (TBI) and spinal cord injury (SCI) patients who discharged their debts through bankruptcy. A cross-sectional comparison of bankruptcy filings of injured versus randomly selected bankruptcy petitioners. Patients hospitalized with SCI or TBI (1996-2002) and personal bankruptcy petitioners (2001-2004) in western Washington State. Subjects (N=186) who filed for bankruptcy, comprised of 93 patients with previous SCI or TBI and 93 randomly selected bankruptcy petitioners. Not applicable. Medical and nonmedical debt, assets, income, expenses, and employment recorded in the bankruptcy petition. Five percent of randomly selected petitioners and 26% of petitioners with TBI or SCI had substantial medical debt (debt that accounted for more than 20% of all unsecured debts). SCI and TBI petitioners had fewer assets and were more likely to be receiving government income assistance at the time of bankruptcy than controls. SCI and TBI patients with a higher blood alcohol content at injury were more likely to have substantial medical debts (odds ratio=2.70; 95% confidence interval, 1.04-7.00). Medical debt plays an important role in some bankruptcies after TBI or SCI. We discuss policy options for reducing financial distress after serious injury.

In Sickness and in Debt: Do Mounting Medical Bills Predict Payday Loan Debt?

PubMed

Bickham, Trey; Lim, Younghee

2015-01-01

Cash-strapped families sometimes turn to small, short-term loans with exorbitant fees—payday loans—to cope with mounting medical bills. Given that about three-fourths of payday loan customers are repeat borrowers, consumer advocates and policymakers have increasingly raised voices of concern about the use of payday loans to finance various household expenses, including, among other things, medical bills. The present study hypothesized that increases in medical debt are associated with increases in payday loan debt among a sample of Chapter 7 bankruptcy filers. The results of a multivariate tobit regression analysis showed that medical debt was associated with increased payday loan debt, controlling for various types of debt and other socioeconomic variables. This article concludes with implications of the results for social work policy- and direct-practice.

Unemployment Insurance Fund Insolvency and Debt in Michigan.

ERIC Educational Resources Information Center

Blaustein, Saul J.

Without changes in Michigan's unemployment insurance law, the state's unemployment insurance debt will probably reach $3.8 billion by the end of 1985. Currently, Michigan's employers pay unemployment insurance tax rates that vary from 1 to 9 percent, depending upon the amount of benefits charged against their accounts. Beginning with the federal…

Dental student debt.

PubMed

Mannion, H; Bedi, R

1995-09-01

The aim of this investigation is to provide information about the financial status of dental students enrolled on the Bachelor of Dental Surgery degree course at the University of Birmingham. All undergraduate dental students enrolled during the academic year 1993-94 were asked to participate in the study. The pre-tested questionnaire, which was given to all students, covered personal details, expenditure levels, income, loans, overdrafts, use of government schemes ('top-up loans'), and so on. The questionnaire was completed by 115 dental students (response rate 47%). The results showed that dental students' debts increased each year throughout the course. A top-up loan (range 700 Pounds-850 Pounds) had been taken out by 36% of students. The financial status of 9% of students was severe enough to warrant their eligibility for awards from access funds. Credit cards were possessed by 52% of the surveyed students, and although only half of these owed money, 22% owed between 500 Pounds and 2000 Pounds. Personal overdrafts were held by 56% of respondents. A total of 17% of students engaged in weekly part-time employment. The average debt for final year students was 1200 Pounds. Dental students' estimates of the level of debt they were likely to incur was greater than the actual debt presently experienced by final year students. In conclusion, this preliminary study showed that most dental students incur debt during their undergraduate course and that this debt increases during the course.

Varieties of indebtedness: Financialization and mortgage market institutions in Europe.

PubMed

Van Gunten, Tod; Navot, Edo

2018-02-01

During the global housing boom that preceded the 2007-9 financial crisis, household debt increased substantially in many European countries, posing a challenge for literature on financialization and the institutional heterogeneity of mortgage markets. This paper examines recent institutional shifts in European mortgage markets and specifies three analytically distinct models of debt accumulation: inclusion, extension and intensity. While existing research has emphasized inclusion (access to homeownership), we show that financial intensification is an important determinant of cross-national variation in debt. We assess the variation in financial intensity in six European countries (France, Germany, Italy, the Netherlands, Portugal and Spain) using household-level survey data. Our results show that inclusion and expansion explain only part of the cross-national variation in mortgage debt to income ratios. Furthermore, household financial behavior is consistent with the financial intensity model, and variation in the degree of financial intensification explains a substantial portion of the cross-national difference in debt levels. Copyright © 2017 Elsevier Inc. All rights reserved.

32 CFR 513.2 - Administrative procedures for processing complaints.

Code of Federal Regulations, 2010 CFR

2010-07-01

... OF CIVIL AUTHORITIES AND PUBLIC RELATIONS INDEBTEDNESS OF MILITARY PERSONNEL § 513.2 Administrative... affects the Army's public image. Also, explain that the willful failure to resolve unpaid debts may result...

26 CFR 1.1017-1 - Basis reductions following a discharge of indebtedness.

Code of Federal Regulations, 2011 CFR

2011-04-01

... profits of the partnership, or if reductions to the basis of the taxpayer's depreciable property (or... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Basis reductions following a discharge of... Basis reductions following a discharge of indebtedness. (a) General rule for section 108(b)(2)(E). This...

26 CFR 1.1017-1 - Basis reductions following a discharge of indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... profits of the partnership, or if reductions to the basis of the taxpayer's depreciable property (or... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Basis reductions following a discharge of... reductions following a discharge of indebtedness. (a) General rule for section 108(b)(2)(E). This paragraph...

12 CFR 211.12 - Lending limits and capital requirements.

Code of Federal Regulations, 2014 CFR

2014-01-01

...) Obligations to the extent secured by cash collateral or by bonds, notes, certificates of indebtedness, or... purposes of this paragraph (c), no limitation shall apply on the inclusion of subordinated debt that...

12 CFR 211.12 - Lending limits and capital requirements.

Code of Federal Regulations, 2011 CFR

2011-01-01

...) Obligations to the extent secured by cash collateral or by bonds, notes, certificates of indebtedness, or... purposes of this paragraph (c), no limitation shall apply on the inclusion of subordinated debt that...

12 CFR 211.12 - Lending limits and capital requirements.

Code of Federal Regulations, 2013 CFR

2013-01-01

...) Obligations to the extent secured by cash collateral or by bonds, notes, certificates of indebtedness, or... purposes of this paragraph (c), no limitation shall apply on the inclusion of subordinated debt that...

12 CFR 211.12 - Lending limits and capital requirements.

Code of Federal Regulations, 2012 CFR

2012-01-01

...) Obligations to the extent secured by cash collateral or by bonds, notes, certificates of indebtedness, or... purposes of this paragraph (c), no limitation shall apply on the inclusion of subordinated debt that...

Personal Bankruptcy After Traumatic Brain or Spinal Cord Injury: The Role of Medical Debt

PubMed Central

Relyea-Chew, Annemarie; Hollingworth, William; Chan, Leighton; Comstock, Bryan A.; Overstreet, Karen A.; Jarvik, Jeffrey G.

2012-01-01

Objective To estimate the prevalence of medical debt among traumatic brain injury (TBI) and spinal cord injury (SCI) patients who discharged their debts through bankruptcy. Design A cross-sectional comparison of bankruptcy filings of injured versus randomly selected bankruptcy petitioners. Setting Patients hospitalized with SCI or TBI (1996–2002) and personal bankruptcy petitioners (2001–2004) in western Washington State. Participants Subjects (N=186) who filed for bankruptcy, comprised of 93 patients with previous SCI or TBI and 93 randomly selected bankruptcy petitioners. Interventions Not applicable. Main Outcome Measures Medical and nonmedical debt, assets, income, expenses, and employment recorded in the bankruptcy petition. Results Five percent of randomly selected petitioners and 26% of petitioners with TBI or SCI had substantial medical debt (debt that accounted for more than 20% of all unsecured debts). SCI and TBI petitioners had fewer assets and were more likely to be receiving government income assistance at the time of bankruptcy than controls. SCI and TBI patients with a higher blood alcohol content at injury were more likely to have substantial medical debts (odds ratio=2.70; 95% confidence interval, 1.04–7.00). Conclusions Medical debt plays an important role in some bankruptcies after TBI or SCI. We discuss policy options for reducing financial distress after serious injury. PMID:19254605

26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... delinquency amounts. 1.381(c)(12)-1 Section 1.381(c)(12)-1 Internal Revenue INTERNAL REVENUE SERVICE...(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover requirement. (1... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which a...

48 CFR 32.606 - Debt collection.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Debt collection. 32.606... REQUIREMENTS CONTRACT FINANCING Contract Debts 32.606 Debt collection. (a) If the contractor has not liquidated the debt within 30 days of the date due or requested installment payments or deferment of collection...

The Color of Debt: Racial Disparities in Anticipated Medical Student Debt in the United States

PubMed Central

Dugger, Robert A.; El-Sayed, Abdulrahman M.; Dogra, Anjali; Messina, Catherine; Bronson, Richard; Galea, Sandro

2013-01-01

Context The cost of American medical education has increased substantially over the past decade. Given racial/ethnic inequalities in access to financial resources, it is plausible that increases in student debt burden resulting from these increases in cost may not be borne equally. Objective To evaluate racial/ethnic disparities in medical student debt. Design, Setting, and Participants Authors collected self-reported data from a non-representative sample of 2414 medical students enrolled at 111/159 accredited US medical schools between December 1st 2010 and March 27th 2011. After weighting for representativeness by race and class year and calculating crude anticipated debt by racial/ethnic category, authors fit multivariable regression models of debt by race/ethnicity adjusted for potential confounders. Main Outcome Measures Anticipated educational debt upon graduation greater than $150,000. Results 62.1% of medical students anticipated debt in excess of $150,000 upon graduation. The proportion of Blacks, Whites, Hispanics, and Asians reporting anticipated educational debt in excess of $150,000 was 77.3%, 65.1%, 57.2% and 50.2%, respectively. Both Black and White medical students demonstrated a significantly higher likelihood of anticipated debt in excess of $150,000 when compared to Asians [Blacks (OR = 2.7, 1.3–5.6), Whites (OR = 1.7, 1.3–2.2)] in adjusted models. Conclusion Black medical students had significantly higher anticipated debt than Asian students. This finding has implications for understanding differential enrollment among minority groups in US medical schools. PMID:24019975

7 CFR 1951.213 - Debt settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Debt settlement. 1951.213 Section 1951.213 Agriculture... and Grants § 1951.213 Debt settlement. Subpart C of part 1956 of this chapter prescribes policies and procedures for debt settlement actions for loans covered under this subpart when it is determined that a debt...

78 FR 48606 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-09

... Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount... deduction of deferred original issue discount (OID) (deferred OID deductions) under section 108(i)(5)(D... original issue discount deductions of C corporations. * * * * * (b) * * * (2) * * * (iii) * * * (D...

Third world debt Problem

DOE Office of Scientific and Technical Information (OSTI.GOV)

Munroe, T.

The author examines key elements in the debt situation of a small number of developing countries which owe $600 billion to a small number of large banks in 10 industrialized countries. Most of the debt resides in Latin America. Shrinkage of the debt will also slow economic growth in these countries. Three solutions include purchase of the debt by an international agency, indexation of loan rates to inflation, and the preferred approach in which debtor countries slow their borrowing and adopt internal austerity programs that reduce trade deficits through reduced inflation and enhanced exports. Each of these approaches is amore » band-aid solution. The fundamental long-term solution is one where the world economy grows at a healthy rate with moderate inflation.« less

36 CFR 1011.8 - When will the Presidio Trust suspend or terminate debt collection on a debt?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false When will the Presidio Trust... PRESIDIO TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.8 When will the Presidio Trust suspend or terminate debt collection on a debt? If, after pursuing all appropriate means of...

7 CFR 792.4 - Demand for payment of debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

..., applicable interest, costs, and other charges; (2) FSA' intent to establish an account on a debt record 30... that time; (3) The applicable late payment interest rate. (i) If a late payment interest rate is... the date from which the late payment interest has been accruing; (ii) If a late payment interest rate...

15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When will...

15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When will...

15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When will...

15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When will...

15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When will...

An Examination of Business Students' Student Loan Debt and Total Debt

ERIC Educational Resources Information Center

Kuzma, Ann T.; Kuzma, John R.; Thiewes, Harold F.

2010-01-01

Under the current economic environment and its high levels of unemployment, many people are turning to university education to attain higher education or simply to upgrade their skills and avoid continued unemployment. This paper examines student workloads, debt levels, and the debt perceptions of junior- and senior-level College of Business…

Pilot Study of Debt Elasticity

ERIC Educational Resources Information Center

Greiner, Keith; Girardi, Tony

2006-01-01

This report examines the relationship between student loan debt and the manner in which that debt is described. It focuses on three forms of description: (1) monthly payments, (2) total debt, and (3) income after graduation. The authors used the term elasticity to describe the relationship between consumers' college choices and the retention…

75 FR 42662 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-22

... a tax overpayment payable to a taxpayer by the amount of past-due, legally enforceable debt owed by... collection of non-tax debts owed to PBGC. This proposed rule would add salary offset and administrative wage... other laws applicable to the collection of non-tax debt owed to the Government. Background In 1994, PBGC...

78 FR 48607 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-09

... Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue... (deferred COD income) and the accelerated deduction of deferred original issue discount (OID) (deferred OID... 20, the language ``and the deduction of deferred original issue discount that is otherwise'' is...

31 CFR 363.142 - When is a zero-percent certificate of indebtedness issued?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false When is a zero-percent certificate of indebtedness issued? 363.142 Section 363.142 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE FISCAL SERVICE REGULATIONS...

26 CFR 1.381(c)(15)-1 - Indebtedness of certain personal holding companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Indebtedness of certain personal holding companies. 1.381(c)(15)-1 Section 1.381(c)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(15...

Iraq’s Debt Relief: Procedure and Potential Implications for International Debt Relief

DTIC Science & Technology

2009-01-26

countries use different interest rates and levy different penalties for Iraq’s payment arrears . Hence, the debt owed to each creditor can grow at...REPORT DATE 26 JAN 2009 2. REPORT TYPE 3. DATES COVERED 00-00-2009 to 00-00-2009 4. TITLE AND SUBTITLE Iraq’s Debt Relief: Procedure and...Potential Implications for International Debt Relief 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d. PROJECT NUMBER 5e

26 CFR 1.6050P-1 - Information reporting for discharges of indebtedness by certain entities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the value of the security), or the sale or packaging for sale of the indebtedness by the creditor; and... branch or office in the active conduct of a banking or similar business outside the United States; (B...

75 FR 55698 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-14

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-142800-09] RIN 1545-BI96 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue... (deferred COD income) and deferred original issue discount (OID) deductions (deferred OID deductions) under...

How well is debt managed by nonprofits?

PubMed

Tuckman, H P; Chang, C F

1993-01-01

Little is known about why nonprofits accrue debt, how much they owe, and whether the funds they borrow are used productively. This article distinguishes between productive, problematic, and deferred debt. Employing a data base representative of 114,726 tax-filing charitable nonprofits in the United States in 1986, it examines the pervasiveness of nonprofit debt and the relation between this debt and nonprofit financial health. The analysis finds that over 70 percent of the nonprofits hold debt, the distribution of this debt is highly concentrated, and the level of debt and leverage varies with asset size and type of activity. Nonprofits with higher leverage and absolute debt levels are financially healthier than those with lower levels. While the analysis does not determine whether financially stronger nonprofits are better able to borrow, the results support the view that borrowing in the nonprofit sector is economically efficient.

75 FR 57163 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-20

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [Docket No. TD-9497] RIN 1545-BI97 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions Correction In rule document 2010-20060 beginning on page 49394...

Environmental economics reality check: a case study of the Abanico Medicinal Plant and Organic Agriculture Microenterprise Project.

PubMed

Isla, Ana; Thompson, Shirley

2003-01-01

This paper presents a case study of the Abanico Medicinal Plant and Organic Agriculture Microenterprise Project in the Arenal Conservation Area, Costa Rica. Microenterprise is the Sustainable Development and the Women in Development model for gender equity and environment of the World Bank, International Monetary Fund and large non-government organizations, like the World Wildlife Fund-Canada. The authors of this paper argue that debt-for-nature investment in microenterprise and ecological economic models are not distinct from neoclassical economic and development models that created the environmental, social and cultural crises in the first place. This case study shows that the world market accommodates only one model of development: unsustainable export-oriented production based on flexible labour markets, low wages, indebtedness and low cost production. Working standards in those micro-enterprises are eroded due to many factors,including indebtedness. What happened at a national level in non-industrial countries with the international debt crisis is now mirrored in individual indebtedness through microenterprise. Is current development policy creating a new form of indentured servitude? Medicinal plants, prior to commodification, were a source of women's power and upon commodification in international development projects, are the source of their exploitation.

Indebtedness to Finance Postsecondary Education.

ERIC Educational Resources Information Center

Wabnick, Richard; Goggin, William

The financial aspects of college loan burden are analyzed, based on the view that loan burden is a function of a borrower's capacity to repay the debt obligation. The following components of a financial model of indebtness are addressed: the stock of education loans at the time repayment begins, the repayment flow associated with each stock of…

Educational debt: does it have an influence on initial job location and specialty choice?

PubMed

Snyder, Jennifer; Nehrenz, Guy; Danielsen, Randy; Pedersen, Donald

2014-01-01

This study applied a quantitative design and analyzed the impact of educational debt on initial specialty and location choices for physician assistant (PA) graduates in Indiana. PAs who graduated between January 1, 2000, and December 31, 2010, and actively practice in Indiana were surveyed. Descriptive statistics and chi-square analyses were performed to determine whether any significant relationships existed among practice specialty, location, and gender. 157 participants (33%) responded to the survey and were considered in the final analysis. Males were more likely than females to be influenced by debt in choosing their specialty and the location of their initial job. A majority of PAs would have reconsidered rural practice if they had received federal and or state loan forgiveness for educational debt. This study provides evidence that debt may influence practice specialty and location choice. Further studies are needed to determine how gender might account for decisions to practice in certain specialties and location.

12 CFR 541.7 - Corporate debt security.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Corporate debt security. 541.7 Section 541.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 141.7 - Corporate debt security.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Corporate debt security. 141.7 Section 141.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 541.7 - Corporate debt security.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Corporate debt security. 541.7 Section 541.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 141.7 - Corporate debt security.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Corporate debt security. 141.7 Section 141.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 541.7 - Corporate debt security.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Corporate debt security. 541.7 Section 541.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 141.7 - Corporate debt security.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Corporate debt security. 141.7 Section 141.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 541.7 - Corporate debt security.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporate debt security. 541.7 Section 541.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 541.7 - Corporate debt security.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Corporate debt security. 541.7 Section 541.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

Take a Strategic Direction with Debt.

ERIC Educational Resources Information Center

Augustine, John H.

2002-01-01

Offers advice to higher education institutions about financing decisions on their debt portfolios. Addresses developing a debt management framework, factors affecting strategy, interest rate management, establishing a debt management benchmark, and adopting a prospective approach. Sidebars discuss the trade-offs of credit offerings, and…

The High Price of Debt: Household financial debt and its impact on mental and physical health

PubMed Central

Nandi, Arijit; Adam, Emma; McDade, Thomas

2013-01-01

Household financial debt in America has risen dramatically in recent years. While there is evidence that debt is associated with adverse psychological health, its relationship with other health outcomes is relatively unknown. We investigate the associations of multiple indices of financial debt with psychological and general health outcomes among 8400 young adult respondents from the National Longitudinal Study of Adolescent Health (Add Health). Our findings show that reporting high financial debt relative to available assets is associated with higher perceived stress and depression, worse selfreported general health, and higher diastolic blood pressure. These associations remain significant when controlling for prior socioeconomic status, psychological and physical health, and other demographic factors. The results suggest that debt is an important socioeconomic determinant of health that should be explored further in social epidemiology research. PMID:23849243

Student Debt Crisis: Are Students Incurring Excessive Debt? Program Report 85-13.

ERIC Educational Resources Information Center

Hansen, W. Lee; Rhodes, Marilyn S.

Definitions of manageable college student debts are discussed and one definition is applied to California data, using the Student Expenses and Resources Survey. Definitions proposed by Daniere, Hartman, and Horch define manageable debt levels in terms of future income. A comparison of the three proposals shows the number of years of repayment…

5 CFR 831.1305 - Collection of debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Collection of debts. 831.1305 Section 831... (CONTINUED) RETIREMENT Collection of Debts § 831.1305 Collection of debts. (a) Means of collection. Collection of a debt may be made by means of offset under § 831.1306, or under any statutory provision...

Transfers to the old, government debt and demographic change.

PubMed

Verbon, H A

1990-01-01

"In this paper we take the view that policy makers...take the relationship between (explicit) intergenerational transfer systems (including public pension schemes) and government deficits into account. It is assumed that policy makers are behaving altruistically towards past and future generations. Given the behavioral model, an analysis is made of the effects of demographic changes (such as the 'baby-boom' of the 1940s and 1950s and the decline of birth rates in the 1970s) on the decisions to be taken with respect to the tax rate of the public pension system and the size of government debt. From the analysis it appears that, with the assumption of altruistic decision-makers, periods of increasing or decreasing debt can occur alternately in periods of demographic change." The geographical focus is on developed countries. excerpt

7 CFR 1951.894 - Debt settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Debt settlement. 1951.894 Section 1951.894 Agriculture... REGULATIONS (CONTINUED) SERVICING AND COLLECTIONS Rural Development Loan Servicing § 1951.894 Debt settlement. Debt settlement of all claims will be handled in accordance with the Federal Claims Collection...

Endogenous fertility, Ricardian equivalence, and debt management policy.

PubMed

Lapan, H E; Enders, W

1990-03-01

This paper develops a model in which dynastic families optimally determine fertility. Government debt represents a tax on future generations and on childbearing; the Ricardian Equivalence Hypothesis does not hold. Debt is welfare reducing in that it distorts the fertility decision. An increase in government debt induces a decline in fertility and an increase in the steady state capital/labor ratio. If a government inherits an existing stock of debt, the 1st-best policy is to eliminate the debt immediately. In other situations the optimal debt management policy will not, in general, entail a total elimination of the debt.

75 FR 31736 - Modifications of Debt Instruments

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-04

... that is not debt for Federal income tax purposes, even if the alteration occurs by operation of the... modified debt instrument is debt or some other property right for Federal income tax purposes. However, any... results in an instrument or property right that is not debt for Federal income tax purposes is a [[Page...

26 CFR 1.166-1 - Bad debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Bad debts. 1.166-1 Section 1.166-1 Internal... TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-1 Bad debts. (a... shall be allowed in respect of bad debts owed to the taxpayer. For this purpose, bad debts shall...

Latin American Debt: Opportunities for Universities.

ERIC Educational Resources Information Center

Garg, Ramesh C.

The debt crisis of the lesser developed countries (LDCs) may provide opportunities for educational institutions. Through debt-for-education programs, a part of the huge debt load can be channelled into financing various educational programs sponsored by U.S. higher education institutions. Private commercial banks and multinational corporations are…

Carbon Debt of CRP Lands Converted to Annual and Perennial Bioenergy Crops

NASA Astrophysics Data System (ADS)

Abraha, M.; Gelfand, I.; Hamilton, S. K.; Chen, J.; Robertson, G. P.

2017-12-01

The net greenhouse gas fluxes of an ecosystem are directly influenced by land use conversions. In the USA, 5 Mha of grassland in the Conservation Reserve Program (CRP) have been converted to agricultural production in response to higher demand for corn grain biofuel. The global warming impact (GWI) of these biofuel crops can remain positive for many years following the conversions until the "carbon debt" incurred upon conversion is repaid. Model estimates suggest that 340-351 ×106 Mt of carbon dioxide equivalents (CO2eq) would be released to the atmosphere after the conversions. These estimates, while highly uncertain, appear to have payback times of decades or even centuries. In a field experiment conducted from 2009-16, we converted CRP grassland and conventionally-tilled agricultural (AGR) land to grain (corn) and cellulosic (switchgrass and restored prairie) biofuel feedstocks. We conducted life cycle analysis (LCA) on all converted lands by accounting for greenhouse gas fluxes related to farming operations, agronomic inputs, and soil-atmosphere greenhouse gas exchanges. We found that cumulative carbon debt for the conversion on former CRP grasslands over the 8 years is -295, 652 and 7661 gCO2eq m-2 for switchgrass, restored prairie and corn, respectively, where a positive debt indicates net emissions to the atmosphere. These indicate that the switchgrass field repaid its carbon debt in the 8th year following conversion; and the restored prairie field will likely repay its carbon debt in the next year. The corn field, however, is projected to pay its carbon debt in another 250 years. The same biofuel crops established on former AGR lands became net CO2eq sinks within two years following the conversion. Our findings indicate that the GWI estimates and the time needed to repay CO2eq debt due to conversion of grasslands to bioenergy crops is underestimated by current models.

The high price of debt: household financial debt and its impact on mental and physical health.

PubMed

Sweet, Elizabeth; Nandi, Arijit; Adam, Emma K; McDade, Thomas W

2013-08-01

Household financial debt in America has risen dramatically in recent years. While there is evidence that debt is associated with adverse psychological health, its relationship with other health outcomes is relatively unknown. We investigate the associations of multiple indices of financial debt with psychological and general health outcomes among 8400 young adult respondents from the National Longitudinal Study of Adolescent Health (Add Health). Our findings show that reporting high financial debt relative to available assets is associated with higher perceived stress and depression, worse self-reported general health, and higher diastolic blood pressure. These associations remain significant when controlling for prior socioeconomic status, psychological and physical health, and other demographic factors. The results suggest that debt is an important socioeconomic determinant of health that should be explored further in social epidemiology research. Copyright © 2013 Elsevier Ltd. All rights reserved.

Addressing Student Debt in the Classroom

ERIC Educational Resources Information Center

Perkins, David; Johnston, Tim; Lytle, Rick

2016-01-01

Student debt is a national concern. The authors address debt in the classroom to enhance students' understanding of the consequences of debt and the need for caution when financing their education. However, student feedback indicates this understanding has a delayed effect on borrowing behavior and underscores the importance of making difficult…

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2011 CFR

2011-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2014 CFR

2014-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2013 CFR

2013-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2012 CFR

2012-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

Evaluating the underlying factors behind variable rate debt.

PubMed

McCue, Michael J; Kim, Tae Hyun Tanny

2007-01-01

Recent trends show a greater usage of variable rate debt among health care bond issues. In 2004, 63.4% of the total health care bonds issued were variable rate compared with 30.6% in 1995 (Fitch Ratings, 2005). The purpose of this study is to gain a better understanding of the underlying factors, credit spread, issue characteristics, and issuer factors behind why hospitals and health system borrowers select variable rate debt compared with fixed rate debt. From 2000 to 2004, this study sampled 230 newly issued tax-exempt bonds issued by acute care hospitals and health care systems that included both variable and fixed rate debt issues. Using a logistic regression model, hospitals with variable rate debt issues were assigned a value of 1, whereas hospitals with fixed rate debt issues were assigned a value of 0. This study found a positive association between bond insurance and variable rate debt and a negative association between callable feature and variable rate debt. Facilities located in certificate-of-need states that possessed higher case mix acuity, earned higher profit margins, generated higher debt service coverage, and held less debt were more likely to issue variable rate debt. Overall, hospital managers and board members of hospitals possessing a strong financial performance have an interest in utilizing variable rate debt to lower their cost of capital. In addition, this outcome may also reflect that investment bankers are doing a better job in educating senior hospital management about the interest rate savings benefit of variable rate compared with fixed rate debt.

Student Debt and the Class of 2008

ERIC Educational Resources Information Center

Reed, Matthew; Cheng, Diane

2009-01-01

This paper is the fourth annual report on the student loan debt of new college graduates. This analysis of the most recent available data found that student debt continued to rise even as it got harder for recent graduates to find jobs, and that debt levels vary considerably from state to state and college to college. Nationwide, average debt for…

5 CFR 835.602 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.602 Past-due legally enforceable debt. A past-due legally enforceable debt for referral to the IRS is a debt that— (a... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Past-due legally enforceable debt. 835...

6 CFR 11.6 - Reporting debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 6 Domestic Security 1 2010-01-01 2010-01-01 false Reporting debts. 11.6 Section 11.6 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY CLAIMS § 11.6 Reporting debts. DHS will report delinquent debts to credit bureaus and other automated databases in accordance with 31 U.S.C. 3711...

Parental Debt and Children's Socioemotional Well-being.

PubMed

Berger, Lawrence M; Houle, Jason N

2016-02-01

We estimated associations between total amount of parental debt and of home mortgage, student loan, automobile, and unsecured debt with children's socioemotional well-being. We used population-based longitudinal data from the National Longitudinal Study of Youth 1979 Cohort and Children of the National Longitudinal Study of Youth 1979 Cohort. Our analytic sample consisted of 29 318 child-year observations of 9011 children and their mothers observed annually or biennially from 1986 to 2008. We used the Behavioral Problems Index to measure socioemotional well-being. We used ordinary least squares regressions to estimate between-child associations of amounts and types of parental debt with socioemotional well-being, net of a host of control variables, and regressions with child-specific fixed effects to estimate within-child associations of changes in parental debt with changes in socioemotional well-being, net of all time-constant observed and unobserved confounders. Greater total debt was associated with poorer child socioemotional well-being. However, this association varied by type of debt. Specifically, higher levels of home mortgage and education debt were associated with greater socioemotional well-being for children, whereas higher levels of and increases in unsecured debt were associated with lower levels of and declines in child socioemotional well-being. Debt that allows for investment in homes (and perhaps access to better neighborhoods and schools) and parental education is associated with greater socioemotional well-being for children, whereas unsecured debt is negatively associated with socioemotional development, which may reflect limited financial resources to invest in children and/or parental financial stress. This suggests that debt is not universally harmful for children's well-being, particularly if used to invest in a home or education. Copyright © 2016 by the American Academy of Pediatrics.

Healthcare Financial Management Association, Principles and Practices Board. Statement no. 15: Valuation and financial statement presentation of charity service and bad debts by institutional healthcare providers.

PubMed

1993-02-01

Principles and Practices Board (P&P Board) Statement No. 2, issued in 1978, provided a basis for differentiating between charity service and bad debts. The statement acknowledged that, while the differentiation was helpful, the financial accounting and reporting of charity service and bad debts were the same. In 1990, the American Institute of Certified Public Accountants (AICPA) published (after review and approval by the Financial Accounting Standards Board and the Governmental Accounting Standards Board) an extensive revision of the guide titled "Audits of Providers of Health Care Services." The revised guide substantially changed the reporting of bad debts and eliminated charity service from revenue. Disclosure of the entity's policy for providing charity service and the level of charity service provided is required by the revised guide. The P&P Board decided that a substantive revision of its Statement No. 2 was required to bring it into conformity with the revised guide and to provide direction on implementation of the revised guide's requirements. This statement supersedes Statement No. 2 and deals with the same issues, including bad debts.

7 CFR 1782.20 - Debt Settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Collection Improvement Act of 1996. This law provides that any non-tax debt or claim owed to the United... 7 Agriculture 12 2010-01-01 2010-01-01 false Debt Settlement. 1782.20 Section 1782.20 Agriculture... (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.20 Debt Settlement. Pursuant to 7 U.S.C. 1981, this...

42 CFR 413.178 - Bad debts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Bad debts. 413.178 Section 413.178 Public Health...) Services and Organ Procurement Costs § 413.178 Bad debts. Link to an amendment published at 75 FR 49199, Aug. 12, 2010. (a) CMS will reimburse each facility its allowable Medicare bad debts, as defined in...

Predicting extinction debt from community patterns.

PubMed

Kitzes, Justin; Harte, John

2015-08-01

A significant challenge in both measuring and predicting species extinction rates at global and local scales is the possibility of extinction debt, time-delayed extinctions that occur gradually following an initial impact. Here we examine how relative abundance distributions and spatial aggregation combine to influence the likely magnitude of future extinction debt following habitat loss or climate-driven range contraction. Our analysis is based on several fundamental premises regarding abundance distributions, most importantly that species abundances immediately following habitat loss are a sample from an initial relative abundance distribution and that the long-term, steady-state form of the species abundance distribution is a property of the biology of a community and not of area. Under these two hypotheses, the results show that communities following canonical lognormal and broken-stick abundance distributions are prone to exhibit extinction debt, especially when species exhibit low spatial aggregation. Conversely, communities following a logseries distribution with a constant Fisher's α parameter never demonstrate extinction debt and often show an "immigration credit," in which species richness rises in the long term following an initial decrease. An illustration of these findings in 25 biodiversity hotspots suggests a negligible immediate extinction rate for bird communities and eventual extinction debts of 30-50% of initial species richness, whereas plant communities are predicted to immediately lose 5-15% of species without subsequent extinction debt. These results shed light on the basic determinants of extinction debt and provide initial indications of the magnitude of likely debts in landscapes where few empirical data are available.

Carbon debt of Conservation Reserve Program (CRP) grasslands converted to bioenergy production

PubMed Central

Gelfand, Ilya; Zenone, Terenzio; Jasrotia, Poonam; Chen, Jiquan; Hamilton, Stephen K.; Robertson, G. Philip

2011-01-01

Over 13 million ha of former cropland are enrolled in the US Conservation Reserve Program (CRP), providing well-recognized biodiversity, water quality, and carbon (C) sequestration benefits that could be lost on conversion back to agricultural production. Here we provide measurements of the greenhouse gas consequences of converting CRP land to continuous corn, corn–soybean, or perennial grass for biofuel production. No-till soybeans preceded the annual crops and created an initial carbon debt of 10.6 Mg CO2 equivalents (CO2e)·ha−1 that included agronomic inputs, changes in C stocks, altered N2O and CH4 fluxes, and foregone C sequestration less a fossil fuel offset credit. Total debt, which includes future debt created by additional changes in soil C stocks and the loss of substantial future soil C sequestration, can be constrained to 68 Mg CO2e·ha−1 if subsequent crops are under permanent no-till management. If tilled, however, total debt triples to 222 Mg CO2e·ha−1 on account of further soil C loss. Projected C debt repayment periods under no-till management range from 29 to 40 y for corn–soybean and continuous corn, respectively. Under conventional tillage repayment periods are three times longer, from 89 to 123 y, respectively. Alternatively, the direct use of existing CRP grasslands for cellulosic feedstock production would avoid C debt entirely and provide modest climate change mitigation immediately. Incentives for permanent no till and especially permission to harvest CRP biomass for cellulosic biofuel would help to blunt the climate impact of future CRP conversion. PMID:21825117

Carbon debt of Conservation Reserve Program (CRP) grasslands converted to bioenergy production.

PubMed

Gelfand, Ilya; Zenone, Terenzio; Jasrotia, Poonam; Chen, Jiquan; Hamilton, Stephen K; Robertson, G Philip

2011-08-16

Over 13 million ha of former cropland are enrolled in the US Conservation Reserve Program (CRP), providing well-recognized biodiversity, water quality, and carbon (C) sequestration benefits that could be lost on conversion back to agricultural production. Here we provide measurements of the greenhouse gas consequences of converting CRP land to continuous corn, corn-soybean, or perennial grass for biofuel production. No-till soybeans preceded the annual crops and created an initial carbon debt of 10.6 Mg CO(2) equivalents (CO(2)e)·ha(-1) that included agronomic inputs, changes in C stocks, altered N(2)O and CH(4) fluxes, and foregone C sequestration less a fossil fuel offset credit. Total debt, which includes future debt created by additional changes in soil C stocks and the loss of substantial future soil C sequestration, can be constrained to 68 Mg CO(2)e·ha(-1) if subsequent crops are under permanent no-till management. If tilled, however, total debt triples to 222 Mg CO(2)e·ha(-1) on account of further soil C loss. Projected C debt repayment periods under no-till management range from 29 to 40 y for corn-soybean and continuous corn, respectively. Under conventional tillage repayment periods are three times longer, from 89 to 123 y, respectively. Alternatively, the direct use of existing CRP grasslands for cellulosic feedstock production would avoid C debt entirely and provide modest climate change mitigation immediately. Incentives for permanent no till and especially permission to harvest CRP biomass for cellulosic biofuel would help to blunt the climate impact of future CRP conversion.

Scale-invariant properties of public-debt growth

NASA Astrophysics Data System (ADS)

Petersen, A. M.; Podobnik, B.; Horvatic, D.; Stanley, H. E.

2010-05-01

Public debt is one of the important economic variables that quantitatively describes a nation's economy. Because bankruptcy is a risk faced even by institutions as large as governments (e.g., Iceland), national debt should be strictly controlled with respect to national wealth. Also, the problem of eliminating extreme poverty in the world is closely connected to the study of extremely poor debtor nations. We analyze the time evolution of national public debt and find "convergence": initially less-indebted countries increase their debt more quickly than initially more-indebted countries. We also analyze the public debt-to-GDP ratio {\\cal R} , a proxy for default risk, and approximate the probability density function P({\\cal R}) with a Gamma distribution, which can be used to establish thresholds for sustainable debt. We also observe "convergence" in {\\cal R} : countries with initially small {\\cal R} increase their {\\cal R} more quickly than countries with initially large {\\cal R} . The scaling relationships for debt and {\\cal R} have practical applications, e.g. the Maastricht Treaty requires members of the European Monetary Union to maintain {\\cal R} < 0.6 .

Districts Tackling Meal Debt

ERIC Educational Resources Information Center

Shah, Nirvi

2012-01-01

School districts have resorted to hiring debt collectors, employing constables, and swapping out standard meals for scaled-back versions to try to coerce parents to pay off school lunch debt that, in recent years, appears to have surged as the result of a faltering economy and better record-keeping. While the average school lunch costs just about…

75 FR 19873 - Collection of Administrative Debts; Collection of Debts Arising From Enforcement and...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-16

...The Federal Election Commission (``Commission'') is promulgating rules implementing statutory provisions regarding the collection of debts owed to the United States Government. The Commission is also integrating its rules regarding the collection of debts arising solely from the Administrative Fines program into the new rules.

31 CFR 500.559 - Accounts of North Korean, North Vietnamese, Cambodian or South Vietnamese sole proprietorships.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Korea, North Viet-Nam, Cambodia, or South Viet-Nam if the proprietor has emigrated from those countries... licenses do not unblock any indebtedness of the proprietorship due to persons in North Korea, North Viet... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Accounts of North Korean, North...

Debt Financing: Academia's Funding Alternative.

ERIC Educational Resources Information Center

Baum, Rudy M.

1981-01-01

Discusses debt financing as a way to help universities alleviate the problems of obsolete scientific equipment and facilities for research. Reviews several forms of tax-exempt financing and takes note of some of the advantages of debt financing. (CS)

Debt, cohabitation, and marriage in young adulthood.

PubMed

Addo, Fenaba R

2014-10-01

Despite growing evidence that debt influences pivotal life events in early and young adulthood, the role of debt in the familial lives of young adults has received relatively little attention. Using data from the NLSY 1997 cohort (N = 6,749) and a discrete-time competing risks hazard model framework, I test whether the transition to first union is influenced by a young adult's credit card and education loan debt above and beyond traditional educational and labor market characteristics. I find that credit card debt is positively associated with cohabitation for men and women, and that women with education loan debt are more likely than women without such debt to delay marriage and transition into cohabitation. Single life may be difficult to afford, but marital life is un-affordable as well. Cohabitation presents an alternative to single life, but not necessarily a marital substitute for these young adults.

75 FR 8274 - Collection of Administrative Debts; Collection of Debts Arising From Enforcement and...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-24

...The Federal Election Commission (``Commission'') requests comments on proposed rules implementing statutory provisions regarding the collection of debts owed to the United States Government. The Commission also proposes integrating its rules regarding the collection of debts arising solely from the Administrative Fines program into the new proposed rules.

20 CFR 366.2 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.2 Past-due legally enforceable debt. A past-due legally enforceable debt which may be referred to the Internal Revenue Service is a debt: (a) Which arose... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Past-due legally enforceable debt. 366.2...

Delinquent Medical Service Accounts at David Grant Air Force Medical Center Need Additional Management Oversight

DTIC Science & Technology

2015-09-24

No. DODIG-2015-179 S E P T E M B E R 2 4 , 2 0 1 5 Delinquent Medical Service Accounts at David Grant Air Force Medical Center Need Additional...us at www.dodig.mil Results in Brief Delinquent Medical Service Accounts at David Grant Air Force...Force Medical Center (DGMC) properly managed delinquent accounts over 180 days by effectively transferring the debt to the appropriate debt collection

76 FR 1063 - Modifications of Debt Instruments

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-07

... modified instrument received in an exchange will be classified as debt for Federal income tax purposes... properly classified as debt for Federal income tax purposes. Effective/Applicability Date The regulations... right that is not debt for federal income tax purposes. Paragraph (g) of this section contains examples...

7 CFR 3.62 - Procedures.

Code of Federal Regulations, 2010 CFR

2010-01-01

... the Secretary of Agriculture DEBT MANAGEMENT Administrative Reviews for Administrative Offset... whether the review will be by documentary review or by hearing. An oral hearing is not necessary with... that the question of the indebtedness cannot be resolved by review of the documentary evidence, for...

5 CFR 845.205 - Collection of debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... interest of the United States. (c) Collection in installments. (1) Whenever feasible, debts will be... an offset would substantially prejudice the Government's ability to collect the debt; and the time... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Collection of debts. 845.205 Section 845...

7 CFR 3430.61 - Debt collection.

Code of Federal Regulations, 2010 CFR

2010-01-01

...-GENERAL AWARD ADMINISTRATIVE PROVISIONS Post-Award and Closeout § 3430.61 Debt collection. The collection... funds, unobligated balances, or other circumstances, are subject to the Department's debt collection...

24 CFR 811.108 - Debt service reserve.

Code of Federal Regulations, 2011 CFR

2011-04-01

... funding of the debt service reserve. Any excess investment income shall be added to the debt service reserve. In the event such investment income is insufficient, surplus cash or residual receipts, to the... the owner's debt service payment. Any excess investment income shall be added to and become part of...

Cumulative Student Loan Debt in Minnesota, 2015

ERIC Educational Resources Information Center

Williams-Wyche, Shaun

2016-01-01

To better understand student debt in Minnesota, the Minnesota Office of Higher Education (the Office) gathers information on cumulative student loan debt from Minnesota degree-granting institutions. These data detail the number of students with loans by institution, the cumulative student loan debt incurred at that institution, and the percentage…

Rising levels of New Zealand medical student debt.

PubMed

Verstappen, Antonia; Poole, Phillippa

2017-06-16

There is little recent data on the debt levels accrued by New Zealand medical graduates. We aimed to quantify the level of student loan debt accrued by medical graduates upon completion of their medical degree, and to investigate the association of New Zealand Government Student Loan (GSL) debt with gender and age. At graduation each year from 2006-2015, students from one New Zealand medical programme were invited to complete a career intention survey that included information on levels of GSL debt and the number of income sources used. The overall response rate was 83.8%. On average, 92% of domestic students reported having some student loan debt, with 28% a debt of $90,000 or more. The proportion of students reporting a student loan debt of $90,000 or more increased over the period of the study (P<0.0001). While older students were more likely to have a larger student loan debt than younger students, there was no difference in debt levels by gender. Students with larger student loans were more likely to rely on a larger number of financial sources to fund their studies. New Zealand medical students are carrying higher levels of student loan debt year on year. The effect of this on the future medical workforce is not certain; however, this could be negative if graduates choose to enter careers that are more highly paid over areas of high need. The full impact of large loans on individuals and the health system will take years to determine.

Student debt: an inevitable problem?

PubMed

Hoad-Reddick, G; Heath, J R; Loughnane, P; Sugden, C; Khakharia, M L

1996-10-19

Since the government introduced the loan scheme for university students in 1990, it has become abundantly apparent that students are falling increasingly into debt. This paper describes the results of two studies undertaken by Manchester undergraduate dental students into the level and consequences of debt on dental students.

A retrospective analysis of the relationship between medical student debt and primary care practice in the United States.

PubMed

Phillips, Julie P; Petterson, Stephen M; Bazemore, Andrew W; Phillips, Robert L

2014-01-01

We undertook a study to reexamine the relationship between educational debt and primary care practice, accounting for the potentially confounding effect of medical student socioeconomic status. We performed retrospective multivariate analyses of data from 136,232 physicians who graduated from allopathic US medical schools between 1988 and 2000, obtained from the American Association of Medical Colleges Graduate Questionnaire, the American Medical Association Physician Masterfile, and other sources. Need-based loans were used as markers for socioeconomic status of physicians' families of origin. We examined 2 outcomes: primary care practice and family medicine practice in 2010. Physicians who graduated from public schools were most likely to practice primary care and family medicine at graduating educational debt levels of $50,000 to $100,000 (2010 dollars; P <.01). This relationship between debt and primary care practice persisted when physicians from different socioeconomic status groups, as approximated by loan type, were examined separately. At higher debt, graduates' odds of practicing primary care or family medicine declined. In contrast, private school graduates were not less likely to practice primary care or family medicine as debt levels increased. High educational debt deters graduates of public medical schools from choosing primary care, but does not appear to influence private school graduates in the same way. Students from relatively lower income families are more strongly influenced by debt. Reducing debt of selected medical students may be effective in promoting a larger primary care physician workforce. © 2014 Annals of Family Medicine, Inc.

A Retrospective Analysis of the Relationship Between Medical Student Debt and Primary Care Practice in the United States

PubMed Central

Phillips, Julie P.; Petterson, Stephen M.; Bazemore, Andrew W.; Phillips, Robert L.

2014-01-01

PURPOSE We undertook a study to reexamine the relationship between educational debt and primary care practice, accounting for the potentially confounding effect of medical student socioeconomic status. METHODS We performed retrospective multivariate analyses of data from 136,232 physicians who graduated from allopathic US medical schools between 1988 and 2000, obtained from the American Association of Medical Colleges Graduate Questionnaire, the American Medical Association Physician Masterfile, and other sources. Need-based loans were used as markers for socioeconomic status of physicians’ families of origin. We examined 2 outcomes: primary care practice and family medicine practice in 2010. RESULTS Physicians who graduated from public schools were most likely to practice primary care and family medicine at graduating educational debt levels of $50,000 to $100,000 (2010 dollars; P <.01). This relationship between debt and primary care practice persisted when physicians from different socioeconomic status groups, as approximated by loan type, were examined separately. At higher debt, graduates’ odds of practicing primary care or family medicine declined. In contrast, private school graduates were not less likely to practice primary care or family medicine as debt levels increased. CONCLUSIONS High educational debt deters graduates of public medical schools from choosing primary care, but does not appear to influence private school graduates in the same way. Students from relatively lower income families are more strongly influenced by debt. Reducing debt of selected medical students may be effective in promoting a larger primary care physician workforce. PMID:25384816

17 CFR 240.3a55-4 - Exclusion from definition of narrow-based security index for indexes composed of debt securities.

Code of Federal Regulations, 2012 CFR

2012-04-01

... respective rules promulgated thereunder, that is a note, bond, debenture, or evidence of indebtedness; (ii... security has outstanding securities that are notes, bonds, debentures, or evidences of indebtedness having... municipal security has outstanding securities that are notes, bonds, debentures, or evidences of...

17 CFR 240.3a55-4 - Exclusion from definition of narrow-based security index for indexes composed of debt securities.

Code of Federal Regulations, 2011 CFR

2011-04-01

... respective rules promulgated thereunder, that is a note, bond, debenture, or evidence of indebtedness; (ii... security has outstanding securities that are notes, bonds, debentures, or evidences of indebtedness having... municipal security has outstanding securities that are notes, bonds, debentures, or evidences of...

17 CFR 240.3a55-4 - Exclusion from definition of narrow-based security index for indexes composed of debt securities.

Code of Federal Regulations, 2013 CFR

2013-04-01

... respective rules promulgated thereunder, that is a note, bond, debenture, or evidence of indebtedness; (ii... security has outstanding securities that are notes, bonds, debentures, or evidences of indebtedness having... municipal security has outstanding securities that are notes, bonds, debentures, or evidences of...

17 CFR 240.3a55-4 - Exclusion from definition of narrow-based security index for indexes composed of debt securities.

Code of Federal Regulations, 2014 CFR

2014-04-01

... respective rules promulgated thereunder, that is a note, bond, debenture, or evidence of indebtedness; (ii... security has outstanding securities that are notes, bonds, debentures, or evidences of indebtedness having... municipal security has outstanding securities that are notes, bonds, debentures, or evidences of...

75 FR 68203 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-05

... collection of non-tax debts owed to PBGC. PBGC is adding salary offset and administrative wage garnishment to... applicable to the collection of non-tax debt owed to the Government. Background In 1994, PBGC adopted a... tax refund offset, as required for participation in the Federal tax refund offset program authorized...

A Lifetime of Student Debt? Not Likely

ERIC Educational Resources Information Center

Wilson, Robin

2009-01-01

In this article, the author examines the issue of student debt. Despite tales of gargantuan student debt burdens for some college graduates, studies show that most students borrow sensibly, pay it back, and are better off for having gone to college. But for a vocal minority of borrowers, problems with student-loan debt are very real. About 8…

Student Debt and the Class of 2011

ERIC Educational Resources Information Center

Reed, Matthew; Cochrane, Debbie

2012-01-01

Student Debt and the Class of 2011 is the seventh annual report on the cumulative student loan debt of recent graduates from four-year public and private nonprofit colleges. The authors' analysis found that the debt levels of students who graduate with loans continued to rise, with considerable variation among states as well as among colleges. The…

Analysis of 2011 physician assistant education debt load.

PubMed

Moore, Miranda A; Coffman, Megan; Cawley, James F; Crowley, Diana; Miller, Anthony; Klink, Kathleen

2017-03-01

This study seeks to investigate how physician assistants (PAs) finance their education and to characterize the educational debt of PA students. Data from the 2011 American Academy of PAs (AAPA)-Physician Assistant Education Association Graduating Student Survey were used to explore the educational debt of PA students. The median total educational debt of a PA student graduating in 2011 was $80,000. Little financial assistance, other than student loans, is available to PA students. Eighty-five percent of PA students report owing some PA education debt amount, with 23% owing at least $100,000. This study provides a baseline look at PA student debt loads as a starting point for more detailed and robust research into new graduate specialty choices and PA career migration into other specialties. Further research is needed to explore the effect of student debt on students' specialty choices.

78 FR 3498 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-16

... DEPARTMENT OF THE TREASURY Departmental Offices Debt Management Advisory Committee Meeting Notice.... of the following debt management advisory committee: Treasury Borrowing Advisory Committee of The... decisions on major financing operations. Historically, this advice has been offered by debt management...

12 CFR 615.5502 - Issuance of global debt securities.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Issuance of global debt securities. 615.5502... AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Global Debt Securities § 615.5502 Issuance of global debt securities. (a) The Funding Corporation may provide for the sale of global debt...

12 CFR 615.5502 - Issuance of global debt securities.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Issuance of global debt securities. 615.5502... AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Global Debt Securities § 615.5502 Issuance of global debt securities. (a) The Funding Corporation may provide for the sale of global debt...

12 CFR 615.5502 - Issuance of global debt securities.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Issuance of global debt securities. 615.5502... AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Global Debt Securities § 615.5502 Issuance of global debt securities. (a) The Funding Corporation may provide for the sale of global debt...

12 CFR 615.5502 - Issuance of global debt securities.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Issuance of global debt securities. 615.5502... AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Global Debt Securities § 615.5502 Issuance of global debt securities. (a) The Funding Corporation may provide for the sale of global debt...

20 CFR 367.2 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... RECOVERY OF DEBTS OWED TO THE UNITED STATES GOVERNMENT BY ADMINISTRATIVE OFFSET § 367.2 Past-due legally enforceable debt. A past-due legally enforceable debt which may be referred to another governmental agency for... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Past-due legally enforceable debt. 367.2...

GENDER, DEBT, AND DROPPING OUT OF COLLEGE

PubMed Central

DWYER, RACHEL E.; HODSON, RANDY; MCLOUD, LAURA

2012-01-01

For many young Americans, access to credit has become critical to completing a college education and embarking on a successful career path. Young people increasingly face the trade-off of taking on debt to complete college or foregoing college and taking their chances in the labor market without a college degree. These trade-offs are gendered by differences in college preparation and support and by the different labor market opportunities women and men face that affect the value of a college degree and future difficulties they may face in repaying college debt. We examine these new realities by studying gender differences in the role of debt in the pivotal event of graduating from college using the 1997 cohort of the national longitudinal Survey of youth. In this article, we find that women and men both experience slowing and even diminishing probabilities of graduating when carrying high levels of debt, but that men drop out at lower levels of debt than do women. We conclude by theorizing that high levels of debt are one of the mechanisms that sort women and men into different positions in the social stratification system. PMID:23626403

GENDER, DEBT, AND DROPPING OUT OF COLLEGE.

PubMed

Dwyer, Rachel E; Hodson, Randy; McLoud, Laura

2013-02-01

For many young Americans, access to credit has become critical to completing a college education and embarking on a successful career path. Young people increasingly face the trade-off of taking on debt to complete college or foregoing college and taking their chances in the labor market without a college degree. These trade-offs are gendered by differences in college preparation and support and by the different labor market opportunities women and men face that affect the value of a college degree and future difficulties they may face in repaying college debt. We examine these new realities by studying gender differences in the role of debt in the pivotal event of graduating from college using the 1997 cohort of the national longitudinal Survey of youth. In this article, we find that women and men both experience slowing and even diminishing probabilities of graduating when carrying high levels of debt, but that men drop out at lower levels of debt than do women. We conclude by theorizing that high levels of debt are one of the mechanisms that sort women and men into different positions in the social stratification system.

The Federal Government Debt: Its Size and Economic Significance

DTIC Science & Technology

2009-03-04

growth is critical to economic stability . As long as the debt grows more rapidly than output, the ratio of debt to gross domestic product (GDP) will rise...the budget deficit, the rate of interest, and the rate of growth in GDP. What matters most, as far as economic stability is concerned, is what...debt and the overall rate of economic growth is critical to economic stability . As long as the debt grows more rapidly than output, the ratio of debt

The Federal Government Debt: Its Size and Economic Significance

DTIC Science & Technology

2010-02-03

growth rate of the federal debt and the overall rate of economic growth is critical to economic stability . As long as the debt grows more rapidly than...most, as far as economic stability is concerned, is what investors believe to be the long-run outlook for the debt-to-GDP ratio. If large deficits...between the growth rate of the federal debt and the overall rate of economic growth is critical to economic stability . As long as the debt grows more

New Approaches to Debt Financing.

ERIC Educational Resources Information Center

Levitz, Larry; And Others

1987-01-01

The use of tax-exempt and taxable bonds by colleges and universities to raise capital is discussed. Currently, the most common tax-exempt instrument issued by higher education institutions is the revenue bond. Until the early 1980s the most common form of tax-exempt financing was long-term fixed-rate debt. Variable or floating rate debt became…

Students Alerted to Loan Debt

ERIC Educational Resources Information Center

Adams, Caralee J.

2011-01-01

Students are taking on more college debt in this struggling economy, often without the knowledge to make wise choices. To help students better manage their debt, some college campuses and high schools are ramping up their financial-literacy efforts, where experts say such education should begin. But a squeeze on K-12 resources has hampered the…

7 CFR 792.20 - Reporting discharged debts to IRS.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Government's ability to prove its case in court for the full amount of the debt. (2) The amount of a debt... 7 Agriculture 7 2010-01-01 2010-01-01 false Reporting discharged debts to IRS. 792.20 Section 792..., DEPARTMENT OF AGRICULTURE PROVISIONS COMMON TO MORE THAN ONE PROGRAM DEBT SETTLEMENT POLICIES AND PROCEDURES...

Student Indebtedness and Financial Aid in the Public Sector. Report and Recommendations.

ERIC Educational Resources Information Center

Florida State Postsecondary Education Planning Commission, Tallahassee.

This report presents findings of an analysis of the debt incurred by college graduates from student loans and of the ability of Florida residents who graduate from state institutions to repay this debt within discretionary income. Further reported are recommendations for a systematic procedure for determining the need for increased funding of…

12 CFR 313.122 - Notification of debt to FMS.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.122 Notification of debt to FMS. The FDIC shall notify FMS of the amount of any past due, legally enforceable non-tax debt owed to it by a person, for the purpose of collecting such debt by tax refund offset. Notification and referral to FMS of such...

77 FR 62312 - Debt Management Advisory Committee; Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-12

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee; Meeting Notice is hereby given... Pennsylvania Avenue NW.,Washington, DC, on October 30, 2012 at 11:30 a.m. of the following debt management... advice has been offered by debt management advisory committees established by the several major segments...

77 FR 22390 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-13

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee Meeting Notice is hereby given... Pennsylvania Avenue NW., Washington, DC, on May 1, 2012 at 11:30 a.m. of the following debt management advisory... advice has been offered by debt management advisory committees established by the several major segments...

7 CFR 1956.112 - Debts ineligible for settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Debts ineligible for settlement. 1956.112 Section 1956.112 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL... § 1956.112 Debts ineligible for settlement. Debts will not be settled: (a) If referral to the Office of...

Does student debt affect dental students' and dentists' stress levels?

PubMed

Boyles, J D; Ahmed, B

2017-10-27

Introduction Many studies have shown financial worries and debt to induce stress in individuals, this combined with the existing stress of being a dentist raises the question of how student debt affects students' and dentists' stress levels.Objectives Determine whether student debt has had any noticeable effect on student stress levels; investigate whether student debt has any effect on dentists' career choice; investigate whether the increase in tuition fees has influenced the number of applicants to study dentistry at the University of Birmingham.Method Anonymous questionnaires were completed by 70 4th year and 38 5th year BDS and 22 Dental Core Trainees (DCTs). Participants circled the response which best fitted their situation regarding statements on their level of stress and future career path. Ethical approval granted. Application figures to study dentistry obtained from head of admissions.Results Forty-two percent of males and 63% of females strongly agreed with the statement that having no debt would reduce their stress levels. Of those with debt >£40,000, 11% strongly agreed and 42% agreed that their total amount of student debt causes them stress. Whereas, those whose debt is <£40,000 only 2% strongly agreed and 28% agreed that their total amount of student debt causes them stress. Seventy-seven percent of participants who had parental or family financial support reported this reduced their stress levels. Student debt was found to deter females from undertaking further study more than it deters males (P <0.001). Students with a higher level of debt were more likely to worry about their total student loan(s) (P <0.001). Moreover, students with a higher level of debt were more likely to be stressed about their total student loan(s) (P <0.001). Parental/family contribution to student expenses reduces student stress (P <0.001). Applications to study dentistry since the rise in tuition fees have decreased by 42%.Conclusion Student debt has had an impact on

19 CFR 351.508 - Debt forgiveness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount of...

24 CFR 906.9 - Title restrictions and encumbrances on properties sold under a homeownership program.

Code of Federal Regulations, 2011 CFR

2011-04-01

... program. (a) If the property is subject to indebtedness under the Annual Contributions Contract (ACC), HUD will continue to make any debt service contributions for which it is obligated under the ACC, and the... title restrictions prescribed by the ACC. Because the property will no longer be subject to the ACC...

24 CFR 906.9 - Title restrictions and encumbrances on properties sold under a homeownership program.

Code of Federal Regulations, 2010 CFR

2010-04-01

... program. (a) If the property is subject to indebtedness under the Annual Contributions Contract (ACC), HUD will continue to make any debt service contributions for which it is obligated under the ACC, and the... title restrictions prescribed by the ACC. Because the property will no longer be subject to the ACC...

7 CFR 3.12 - Reporting of consumer debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 1 2010-01-01 2010-01-01 false Reporting of consumer debts. 3.12 Section 3.12... and Compromise of Claims § 3.12 Reporting of consumer debts. (a) Notice. In demand letters to debtors... the delinquent consumer debt to credit reporting agencies after 60 days; (2) The specific information...

Issues 2016: Is There a Student Debt Crisis?

ERIC Educational Resources Information Center

Eden, Max

2016-01-01

Student debt is a convenient target in a presidential election year, but it obscures the true crisis: high dropout rates from low-quality postsecondary institutions and the unmanageable debt borne by students of those institutions. And despite rising student debt, monthly loan payments as a share of income have remained steady, added earnings…

7 CFR 3.12 - Reporting of consumer debts.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 1 2011-01-01 2011-01-01 false Reporting of consumer debts. 3.12 Section 3.12... and Compromise of Claims § 3.12 Reporting of consumer debts. (a) Notice. In demand letters to debtors... the delinquent consumer debt to credit reporting agencies after 60 days; (2) The specific information...

Collaboration Strategies to Reduce Technical Debt

ERIC Educational Resources Information Center

Miko, Jeffrey Allen

2017-01-01

Inadequate software development collaboration processes can allow technical debt to accumulate increasing future maintenance costs and the chance of system failures. The purpose of this qualitative case study was to explore collaboration strategies software development leaders use to reduce the amount of technical debt created by software…

Debt Profiles of Model Students: The Projected Debt of Highly Productive Students and Its Economic Impact

ERIC Educational Resources Information Center

Fincher, Mark E.

2017-01-01

A common misperception suggests that a high-achieving student can easily complete a degree with very limited debt, and that students with high levels of debt are thus underachievers. This assumption is supported by memories of previous decades when it was realistically possible for most students to work their way through college. This view,…

12 CFR 16.6 - Sales of nonconvertible debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Sales of nonconvertible debt. 16.6 Section 16.6... RULES § 16.6 Sales of nonconvertible debt. (a) The OCC will deem offers or sales of bank issued... grade; (5) Prior to or simultaneously with the sale of the debt, each purchaser receives an offering...

12 CFR 16.6 - Sales of nonconvertible debt.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Sales of nonconvertible debt. 16.6 Section 16.6... RULES § 16.6 Sales of nonconvertible debt. (a) The OCC will deem offers or sales of bank issued...) Prior to or simultaneously with the sale of the debt, each purchaser receives an offering document that...

12 CFR 16.6 - Sales of nonconvertible debt.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Sales of nonconvertible debt. 16.6 Section 16.6... RULES § 16.6 Sales of nonconvertible debt. (a) The OCC will deem offers or sales of bank issued... grade; (5) Prior to or simultaneously with the sale of the debt, each purchaser receives an offering...

31 CFR 363.208 - Can I transfer my marketable Treasury security from my TreasuryDirect ® account to an account in...

Code of Federal Regulations, 2010 CFR

2010-07-01

... security from my TreasuryDirect ® account to an account in another book-entry system? 363.208 Section 363..., DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Marketable Treasury Securities § 363.208 Can I transfer my marketable Treasury security from my Treasury...

31 CFR 363.16 - How do I access my account?

Code of Federal Regulations, 2010 CFR

2010-07-01

... SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT General Provisions Governing Securities Held in TreasuryDirect § 363.16 How do I access my account? You may access your account online using your account number, password, and any other form(s) of...

Can't afford a baby? Debt and young Americans.

PubMed

Nau, Michael; Dwyer, Rachel E; Hodson, Randy

2015-12-01

This article explores the role of personal debt in the transition to parenthood. We analyze data from the National Longitudinal Study of Youth-1997 cohort and find that for the generation coming of age in the 2000s, student loans delay fertility for women, particularly at very high levels of debt. Home mortgages and credit card debt, in contrast, appear to be precursors to parenthood. These results indicate that different forms of debt have different implications for early adulthood transitions: whereas consumer loans or home mortgages immediately increase access to consumption goods, there is often a significant delay between the accrual and realization of benefits for student loans. The double-edged nature of debt as both barrier and facilitator to life transitions highlights the importance of looking at debt both as a monetary issue and also as a carrier of social meanings.

77 FR 54862 - Integrated Hedging Transactions of Qualifying Debt

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-06

... Integrated Hedging Transactions of Qualifying Debt AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... certain integrated transactions that involve a foreign currency denominated debt instrument and multiple... foreign currency denominated debt instrument and multiple associated hedging transactions. The text of...

International labor migration and external debt.

PubMed

Bustamante, J A

1987-01-01

The prevailing Mexican and US definitions of undocumented migration are poles apart. The US views it as a criminal problem. Mexicans view the undocumented migrants as actors in an economic game in which the rules are extremely disadvantageous to these migrants. Migrants themselves and their communities view the undocumented as a positive element. It is necessary to move toward a bilateral focus and bilateral negotiation on the issue of migratory workers. This proposal derives from several assumptions: 1) the external debt is a bilateral or multilateral issue, 2) it is important to avoid forcing debtor countries to choose between stimulating economic growth or making payment on their foreign debt, 3) prevailing public opinion in the US favors halting undocumented migration, 4) the US views the migration of undocumented Mexicans as the result of forces endogenous to Mexico and exogenous to the US, 5) the US views both Mexico's ability to make payment on its external debt and to halt emigration as tied to the Mexican government's ability or inability to reconcile political stability with scarce monetary resources, and 6) political instability in Mexico could augment emigration to the US and undermine Mexico's ability to address its foreign debt. The following proposal suggests means to link negotiation on the external debt to that of undocumented migration: 1) The Mexican government could reach an accord with the US to channel a portion of the actual interest on the external debt as a fund to be invested in Mexico to construct a system of labor intensive agroindustrial productive units designed to attract former or potential migratory workers; 2) the total amount of these funds would be deducted from interest payments on the principal of the actual external debt and redefined as an ad hoc loan to Mexico to finance these production units; 3) part of the production from these units would be incorporated into ongoing US food relief and food assistance programs; 4) the

Student Debt and the Class of 2015. 11th Annual Report

ERIC Educational Resources Information Center

Cochrane, Debbie; Cheng, Diane

2016-01-01

Student Debt and the Class of 2015 is the eleventh annual report on the student loan debt of recent graduates from four-year colleges, documenting the rise in student loan debt and variation among states as well as colleges. This report includes policy recommendations to address rising student debt and reduce debt burdens, including collecting…

31 CFR 351.2 - How do I contact Public Debt?

Code of Federal Regulations, 2010 CFR

2010-07-01

... SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS BONDS, SERIES EE General Information § 351.2 How do I contact Public Debt? You may contact Public Debt by e-mail at [email protected], or by writing to the following address: Bureau of the Public Debt...

40 CFR 13.18 - Installment payments.

Code of Federal Regulations, 2012 CFR

2012-07-01

... debtor is financially unable to pay the indebtedness in a single payment or that an alternative payment... in installments. The debtor has the burden of establishing that it is financially unable to pay the... reasonable relation to the size of the debt and the debtor's ability to pay. The installment payments will be...

40 CFR 13.18 - Installment payments.

Code of Federal Regulations, 2014 CFR

2014-07-01

... debtor is financially unable to pay the indebtedness in a single payment or that an alternative payment... in installments. The debtor has the burden of establishing that it is financially unable to pay the... reasonable relation to the size of the debt and the debtor's ability to pay. The installment payments will be...

40 CFR 13.18 - Installment payments.

Code of Federal Regulations, 2013 CFR

2013-07-01

... debtor is financially unable to pay the indebtedness in a single payment or that an alternative payment... in installments. The debtor has the burden of establishing that it is financially unable to pay the... reasonable relation to the size of the debt and the debtor's ability to pay. The installment payments will be...

40 CFR 13.18 - Installment payments.

Code of Federal Regulations, 2011 CFR

2011-07-01

... debtor is financially unable to pay the indebtedness in a single payment or that an alternative payment... in installments. The debtor has the burden of establishing that it is financially unable to pay the... reasonable relation to the size of the debt and the debtor's ability to pay. The installment payments will be...

DebtRank: A Microscopic Foundation for Shock Propagation.

PubMed

Bardoscia, Marco; Battiston, Stefano; Caccioli, Fabio; Caldarelli, Guido

2015-01-01

The DebtRank algorithm has been increasingly investigated as a method to estimate the impact of shocks in financial networks, as it overcomes the limitations of the traditional default-cascade approaches. Here we formulate a dynamical "microscopic" theory of instability for financial networks by iterating balance sheet identities of individual banks and by assuming a simple rule for the transfer of shocks from borrowers to lenders. By doing so, we generalise the DebtRank formulation, both providing an interpretation of the effective dynamics in terms of basic accounting principles and preventing the underestimation of losses on certain network topologies. Depending on the structure of the interbank leverage matrix the dynamics is either stable, in which case the asymptotic state can be computed analytically, or unstable, meaning that at least one bank will default. We apply this framework to a dataset of the top listed European banks in the period 2008-2013. We find that network effects can generate an amplification of exogenous shocks of a factor ranging between three (in normal periods) and six (during the crisis) when we stress the system with a 0.5% shock on external (i.e. non-interbank) assets for all banks.

"I Fully Expect to Die with This Debt"

ERIC Educational Resources Information Center

Patton, Stacey

2013-01-01

Student-loan debt is not just a problem for young, recent college graduates searching for their first jobs. Growing numbers of adults nearing the ends of their careers are accumulating such big debt, too, and they don't have a lifetime to pay it back. In fact, student-loan debt is growing fastest among adults ages 60 and older, with more than two…

Associations Between Pharmacy Students' Attitudes Toward Debt, Stress, and Student Loans.

PubMed

Chisholm-Burns, Marie A; Spivey, Christina A; Jaeger, Melanie C; Williams, Jennifer

2017-09-01

Objective. To assess graduating pharmacy students' attitudes toward debt and determine associations with stress, student loan debt, financial need, current employment, post-graduation plans, and expected length of time to repay loans. Methods. Survey was conducted using an attitudes-toward-debt scale (sub-scales: tolerant attitudes toward debt; contemplation and knowledge about loans; fear of debt), Perceived Stress Scale, and questions concerning current employment, estimated total student loan debt, post-graduation plans, and expected length of time to repay loans. Federal loan data were collected using financial aid records. Independent samples t -test, ANOVA, and Pearson's r correlations were conducted. Results. There were 147 students (96.7%) who participated. The majority were female (59.2%), white (69.4%), and had federal student loans (90.5%). Mean total loan amount was $153,276 (SD $59,810), which included federal students loans accumulated before and during pharmacy school. No significant differences were noted on attitudes toward debt or stress based on whether respondents had federal student loans. Greater "fear of debt" was correlated with increased stress, estimated total student loan debt, total federal loan debt, and pharmacy school loan debt. Greater "contemplation and knowledge about loans" was correlated with lower estimated total student loan debt, total federal loan amount, and pharmacy school loan amount. Students with higher "contemplation and knowledge" scores expected to repay loans within a shorter time frame than students with lower scores. Conclusion. Increased fear of debt was related to greater perceived stress and higher student loan amounts borrowed, while increased contemplation and knowledge about loans was associated with lower amounts borrowed. Educational programming concerning loans, debt, and personal financial management may help reduce stress and amount borrowed.

Can't afford a baby? Debt and young Americans☆

PubMed Central

Nau, Michael; Dwyer, Rachel E.; Hodson, Randy

2016-01-01

This article explores the role of personal debt in the transition to parenthood. We analyze data from the National Longitudinal Study of Youth-1997 cohort and find that for the generation coming of age in the 2000s, student loans delay fertility for women, particularly at very high levels of debt. Home mortgages and credit card debt, in contrast, appear to be precursors to parenthood. These results indicate that different forms of debt have different implications for early adulthood transitions: whereas consumer loans or home mortgages immediately increase access to consumption goods, there is often a significant delay between the accrual and realization of benefits for student loans. The double-edged nature of debt as both barrier and facilitator to life transitions highlights the importance of looking at debt both as a monetary issue and also as a carrier of social meanings. PMID:28090131

Accounting Principles and Financial Statements.

ERIC Educational Resources Information Center

Robinson, Daniel D.

1973-01-01

This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

Recession, debt and mental health: challenges and solutions

PubMed Central

2009-01-01

Background During the economic downturn, the link between recession and health has featured in many countries' media, political, and medical debate. This paper focuses on the previously neglected relationship between personal debt and mental health. Aims Using the UK as a case study, this paper considers the public health challenges presented by debt to mental health. We then propose solutions identified in workshops held during the UK Government's Foresight Review of Mental Capital and Wellbeing. Results Within their respective sectors, health professionals should receive basic ‘debt first aid’ training, whilst all UK financial sector codes of practice should – as a minimum – recognise the existence of customers with mental health problems. Further longitudinal research is also needed to ‘unpack’ the relationship between debt and mental health. Across sectors, a lack of co-ordinated activity across health, money advice, and creditor organisations remains a weakness. A renewed emphasis on co-ordinated ‘debt care pathways’ and better communication between local health and advice services is needed. Discussion The relationship between debt and mental health presents a contemporary public health challenge. Solutions exist, but will require action and investment at a time of competition for funds. PMID:22477896

Diversify your sources of capital through debt offerings

DOE Office of Scientific and Technical Information (OSTI.GOV)

Burkhardt, D.A.; Soucy, S.T.

1993-09-01

Despite the trend toward diversification in many areas of the utility industry, most utility executives have yet to realize that many of the benefits derived from diversifying equity ownership can also be gained through a similar approach to their debt securities. Although institutional investors have long been regarded as the exclusive market for utility debt securities, individuals are an increasingly important component of this market. The factors that motivate individuals to purchase utility debt securities are the same as those that influence purchases of utility stocks: safety and dependable income. The benefits of retail ownership of utility debt securities domore » not, however, accrue exclusively to the investor. Utility companies that actively market debt offerings to individual investors also can expect to enjoy a number of tangible benefits. Nowhere are these benefits more obvious than in the area of tax-exempt utility securities.« less

Federal Debt and Interests Costs

DTIC Science & Technology

1993-05-01

relatively small amount of bond to Argentina as part of a comprehensive debt issued directly to foreign governments in debt reduction agreement with commercial...their investments because of an economic crisis needs of the private sector, propped up interest or as part of a coordinated political action. U.S...Zero-Coupon Bonds. Similar to savings and loan crisis . Because REFCORP is the foreign zero-coupon bonds described above technically private, the money

31 CFR 363.10 - What is a TreasuryDirect ® account?

Code of Federal Regulations, 2010 CFR

2010-07-01

...) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT General Provisions Governing Securities Held in TreasuryDirect § 363.10 What is a TreasuryDirect ® account? A TreasuryDirect account is an online account maintained by us solely in...

31 CFR 357.20 - Securities account in Legacy Treasury Direct ®.

Code of Federal Regulations, 2014 CFR

2014-07-01

... number. (c) If a bill is transferred from one Legacy Treasury Direct account to another, the price shown... BOOK-ENTRY TREASURY BONDS, NOTES AND BILLS HELD IN TREASURY/RESERVE AUTOMATED DEBT ENTRY SYSTEM (TRADES... the securities portfolio associated with an account master record. (c) Account master record. In order...

Yes, No, Maybe So: College Students' Attitudes Regarding Debt

ERIC Educational Resources Information Center

Zerquera, Desiree D.; McGowan, Brian L.; Ferguson, Tomika L.

2016-01-01

We examined college student attitudes regarding debt. Based on focus group interviews with 31 students from 4 different institutions within a Midwestern university system, data analysis yielded a continuum that captures students' debt approaches while enrolled in college. Findings indicate that students avoided debt completely, made intentional…

7 CFR 1956.109 - General requirements for debt settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true General requirements for debt settlement. 1956.109 Section 1956.109 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING... and Business Programs § 1956.109 General requirements for debt settlement. (a) Debt due and payable...

10 CFR 1015.204 - Reporting debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... ensure that all of the rights and protections afforded to the debtor under 31 U.S.C. 3711(e) have been... Administrative Collection of Claims § 1015.204 Reporting debts. (a) DOE may disclose delinquent debts to consumer reporting agencies in accordance with 31 U.S.C. 3711(e), the DCIA, the revised Federal Claims Collection...

29 CFR 1650.202 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 4 2010-07-01 2010-07-01 false Past-due legally enforceable debt. 1650.202 Section 1650.202 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT OPPORTUNITY COMMISSION DEBT COLLECTION Procedures for the Collection of Debts by Federal Tax Refund Offset § 1650.202 Past-due legally...

26 CFR 1.803-3 - Interest paid or accrued.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-3 Interest paid or accrued. Interest paid or... interest paid or accrued on deferred dividends. Life insurance reserves as defined in § 1.803-1 are not indebtedness. Dividends left with the company to accumulate at interest are a debt and not a reserve liability...

29 CFR 1450.12 - Collection in installments.

Code of Federal Regulations, 2011 CFR

2011-07-01

... the debtor is financially unable to pay the indebtedness in one lump sum, payment may be accepted in... unable to pay the debt in one lump sum. If FMCS agrees to accept payment in regular installments it will... the debtor's ability to pay. If possible, the installment payments should be sufficient in size and...

29 CFR 1450.12 - Collection in installments.

Code of Federal Regulations, 2014 CFR

2014-07-01

... the debtor is financially unable to pay the indebtedness in one lump sum, payment may be accepted in... unable to pay the debt in one lump sum. If FMCS agrees to accept payment in regular installments it will... the debtor's ability to pay. If possible, the installment payments should be sufficient in size and...

29 CFR 1450.12 - Collection in installments.

Code of Federal Regulations, 2012 CFR

2012-07-01

... the debtor is financially unable to pay the indebtedness in one lump sum, payment may be accepted in... unable to pay the debt in one lump sum. If FMCS agrees to accept payment in regular installments it will... the debtor's ability to pay. If possible, the installment payments should be sufficient in size and...

29 CFR 1450.12 - Collection in installments.

Code of Federal Regulations, 2013 CFR

2013-07-01

... the debtor is financially unable to pay the indebtedness in one lump sum, payment may be accepted in... unable to pay the debt in one lump sum. If FMCS agrees to accept payment in regular installments it will... the debtor's ability to pay. If possible, the installment payments should be sufficient in size and...

Filipino women demand freedom from debt.

PubMed

Taguiwalo, J

1993-10-01

Filipino women suffer from the dual burden of unpaid reproductive work and underpaid labor in the work force. They are also paying heavily for the huge foreign debt assumed by their country. The fact that economic development has stagnated in the Philippines is directly related to a government policy which provides for automatic debt repayment regardless of the economic status of the country. The strategy of honoring debt obligations and removing governmental market controls was intended to lead to economic development in the Philippines but has instead increased the burden of women who must cope with reductions in income, reductions in social and community services, increases in taxes, and higher prices for essentials. Increased work and less food have had an adverse impact on the women's health, and the emphasis on exports has resulted in an increased number of women migrating overseas to find jobs. Thus, even highly trained women must resort to performing domestic work overseas to earn a living. Cash-crop production has reduced women's role in food production and threatened food security while creating a pool of cheap labor among the newly displaced peasant families. Violence against women is increasing because of stress related to poverty, and women working abroad are subject to rape and sexual abuse. These conditions have led to the creation of women's groups such as the Freedom from Debt Coalition which is developing a comprehensive alternative development strategy which includes measures to reduce the burden of foreign debt.

31 CFR 357.20 - Securities account in Legacy Treasury Direct ®.

Code of Federal Regulations, 2011 CFR

2011-07-01

... number. (c) If a bill is transferred from one Legacy Treasury Direct account to another, the price shown...-ENTRY TREASURY BONDS, NOTES AND BILLS HELD IN TREASURY/RESERVE AUTOMATED DEBT ENTRY SYSTEM (TRADES) AND... securities portfolio associated with an account master record. (c) Account master record. In order for a...

31 CFR 357.20 - Securities account in Legacy Treasury Direct ®.

Code of Federal Regulations, 2013 CFR

2013-07-01

... number. (c) If a bill is transferred from one Legacy Treasury Direct account to another, the price shown...-ENTRY TREASURY BONDS, NOTES AND BILLS HELD IN TREASURY/RESERVE AUTOMATED DEBT ENTRY SYSTEM (TRADES) AND... securities portfolio associated with an account master record. (c) Account master record. In order for a...

31 CFR 357.20 - Securities account in Legacy Treasury Direct ®.

Code of Federal Regulations, 2012 CFR

2012-07-01

... number. (c) If a bill is transferred from one Legacy Treasury Direct account to another, the price shown...-ENTRY TREASURY BONDS, NOTES AND BILLS HELD IN TREASURY/RESERVE AUTOMATED DEBT ENTRY SYSTEM (TRADES) AND... securities portfolio associated with an account master record. (c) Account master record. In order for a...

Financially At-Risk College Students: An Exploratory Investigation of Student Loan Debt and Prioritization of Debt Repayment

ERIC Educational Resources Information Center

Pinto, Mary Beth; Mansfield, Phylis M.

2006-01-01

College students today face heavy student loan debt that is intensified by the amount of credit card debt they carry. This study provides a profile of financially at-risk students based on their credit card usage behavior. When compared to the non-financially at-risk students, those in the financially at-risk group were found to have higher…

Debt-Repaying Mechanism in Chinese Relationships: An Exploration of the Folk Concepts of "Pao" and Human Emotional Debt.

ERIC Educational Resources Information Center

Chang, Hui-Ching; Holt, G. Richard

1994-01-01

Explores the mechanisms of "pao" and human emotional debt underlying Chinese human relationships through interviews with 55 Chinese in Taiwan. The definition, recompensation, minimization, and manipulation of human emotional debt and the linguistic code by which relations can be made closer or more distant following the principles of…

Associations Between Pharmacy Students’ Attitudes Toward Debt, Stress, and Student Loans

PubMed Central

Spivey, Christina A.; Jaeger, Melanie C.; Williams, Jennifer

2017-01-01

Objective. To assess graduating pharmacy students’ attitudes toward debt and determine associations with stress, student loan debt, financial need, current employment, post-graduation plans, and expected length of time to repay loans. Methods. Survey was conducted using an attitudes-toward-debt scale (sub-scales: tolerant attitudes toward debt; contemplation and knowledge about loans; fear of debt), Perceived Stress Scale, and questions concerning current employment, estimated total student loan debt, post-graduation plans, and expected length of time to repay loans. Federal loan data were collected using financial aid records. Independent samples t-test, ANOVA, and Pearson’s r correlations were conducted. Results. There were 147 students (96.7%) who participated. The majority were female (59.2%), white (69.4%), and had federal student loans (90.5%). Mean total loan amount was $153,276 (SD $59,810), which included federal students loans accumulated before and during pharmacy school. No significant differences were noted on attitudes toward debt or stress based on whether respondents had federal student loans. Greater “fear of debt” was correlated with increased stress, estimated total student loan debt, total federal loan debt, and pharmacy school loan debt. Greater “contemplation and knowledge about loans” was correlated with lower estimated total student loan debt, total federal loan amount, and pharmacy school loan amount. Students with higher “contemplation and knowledge” scores expected to repay loans within a shorter time frame than students with lower scores. Conclusion. Increased fear of debt was related to greater perceived stress and higher student loan amounts borrowed, while increased contemplation and knowledge about loans was associated with lower amounts borrowed. Educational programming concerning loans, debt, and personal financial management may help reduce stress and amount borrowed. PMID:29109558

Debt and growth: A non-parametric approach

NASA Astrophysics Data System (ADS)

Brida, Juan Gabriel; Gómez, David Matesanz; Seijas, Maria Nela

2017-11-01

In this study, we explore the dynamic relationship between public debt and economic growth by using a non-parametric approach based on data symbolization and clustering methods. The study uses annual data of general government consolidated gross debt-to-GDP ratio and gross domestic product for sixteen countries between 1977 and 2015. Using symbolic sequences, we introduce a notion of distance between the dynamical paths of different countries. Then, a Minimal Spanning Tree and a Hierarchical Tree are constructed from time series to help detecting the existence of groups of countries sharing similar economic performance. The main finding of the study appears for the period 2008-2016 when several countries surpassed the 90% debt-to-GDP threshold. During this period, three groups (clubs) of countries are obtained: high, mid and low indebted countries, suggesting that the employed debt-to-GDP threshold drives economic dynamics for the selected countries.

Tough Choices in Tough Times: Debt and Medication Nonadherence

ERIC Educational Resources Information Center

Kalousova, Lucie; Burgard, Sarah A.

2014-01-01

Debt is a ubiquitous component of households' financial portfolios. Yet we have scant understanding of how household debt constrains spending on needed health care. Diverse types of debt have different financial properties and recent work has shown that they may have varying implications for spending on needed health care. In this article, we…

Medical student debt at the Christchurch School of Medicine. The New Zealand Wellbeing, Intentions, Debt and Experiences (WIDE) survey of medical students pilot study. Results part I.

PubMed

Gill, D; Palmer, C; Mulder, R; Wilkinson, T

2001-10-26

To determine the level and sources of medical student debt at the Christchurch School of Medicine. A questionnaire, The New Zealand Wellbeing, Intentions, Debt, and Experiences (WIDE) Survey of Medical Students, was developed and administered to all 204 medical students at the Christchurch School of Medicine and Health Sciences. Included were questions on student demographics, sources and levels of debt, parental financial support, and student perceptions of their debt. The response rate was 88%. International students, whose debt was with an overseas government, and students with mortgages were excluded from the data analysis. The combined total debt for the remaining 165 students was $7775000 with $6290000 (81%) owed to the Government Students Loans scheme. One quarter of 6th year medical students had a debt over $83250, 50% had a debt over $70000, and 75% had a debt over $50000. Student allowances were inaccessible to 64% of 4th and 5th year students and part-time employment during term-time was common. Lack of funds was reported to impair full participation in the medical course. The majority of medical students at the Christchurch School of Medicine accumulate high levels of debt, mainly dtrough the Government Student Loans scheme, during their medical training.

48 CFR 2131.205-3 - Bad debts.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Bad debts. 2131.205-3 Section 2131.205-3 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT, FEDERAL... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-3 Bad debts. Erroneous benefit...

The effect of education debt on dentists' career decisions.

PubMed

Nicholson, Sean; Vujicic, Marko; Wanchek, Tanya; Ziebert, Anthony; Menezes, Adriana

2015-11-01

The purpose of the study was to determine whether there is an association between the amount of education debt on completing dental school (initial debt) and certain career decisions. The authors surveyed 1,842 practicing dentists who completed dental school between 1996 and 2011 to ascertain their initial education debt, the balance on their debt in 2013, and a variety of specialization and practice decisions made during their careers. Data also included demographic characteristics and parental income and education levels. Dentists with higher initial debt were less likely to specialize and more likely to enter private practice, accept high-paying jobs on graduation, and work longer hours. Choice of employment setting, practice ownership, and whether to provide Medicaid and charity care were associated with dentists' sexes and races but not debt. High debt levels influenced some career decisions, but the magnitude of these effects was small compared with the effects of demographic characteristics, including race and sex, on career choices. Policy makers concerned about the influence of student debt on the professional decisions of dental school graduates should recognize that students' demographic characteristics may be more powerful in driving career choices. Copyright © 2015 American Dental Association. Published by Elsevier Inc. All rights reserved.

Debt Dilemma

ERIC Educational Resources Information Center

Stewart, Pearl

2012-01-01

Recent reports point to soaring student loan debt and high rates of default as impediments to financial security for millions of Americans. A number of colleges and universities have addressed the issue with initiatives ranging from financial fixes to bold new models of higher education. The Institute for College Access and Success (TICAS)…

Testing for a Debt-Threshold Effect on Output Growth.

PubMed

Lee, Sokbae; Park, Hyunmin; Seo, Myung Hwan; Shin, Youngki

2017-12-01

Using the Reinhart-Rogoff dataset, we find a debt threshold not around 90 per cent but around 30 per cent, above which the median real gross domestic product (GDP) growth falls abruptly. Our work is the first to formally test for threshold effects in the relationship between public debt and median real GDP growth. The null hypothesis of no threshold effect is rejected at the 5 per cent significance level for most cases. While we find no evidence of a threshold around 90 per cent, our findings from the post-war sample suggest that the debt threshold for economic growth may exist around a relatively small debt-to-GDP ratio of 30 per cent. Furthermore, countries with debt-to-GDP ratios above 30 per cent have GDP growth that is 1 percentage point lower at the median.

37 CFR 201.17 - Statements of Account covering compulsory licenses for secondary transmissions by cable systems.

Code of Federal Regulations, 2010 CFR

2010-07-01

...., a local news or public affairs program). (9) For purposes of this section, the “rules and..., regardless of when accrued: (i) Less the amount of any bad debts actually written-off during that accounting period, excluding bad debts for secondary transmission service furnished before January 1, 1978; (ii...

DebtRank: A Microscopic Foundation for Shock Propagation

PubMed Central

Bardoscia, Marco; Battiston, Stefano; Caccioli, Fabio; Caldarelli, Guido

2015-01-01

The DebtRank algorithm has been increasingly investigated as a method to estimate the impact of shocks in financial networks, as it overcomes the limitations of the traditional default-cascade approaches. Here we formulate a dynamical “microscopic” theory of instability for financial networks by iterating balance sheet identities of individual banks and by assuming a simple rule for the transfer of shocks from borrowers to lenders. By doing so, we generalise the DebtRank formulation, both providing an interpretation of the effective dynamics in terms of basic accounting principles and preventing the underestimation of losses on certain network topologies. Depending on the structure of the interbank leverage matrix the dynamics is either stable, in which case the asymptotic state can be computed analytically, or unstable, meaning that at least one bank will default. We apply this framework to a dataset of the top listed European banks in the period 2008–2013. We find that network effects can generate an amplification of exogenous shocks of a factor ranging between three (in normal periods) and six (during the crisis) when we stress the system with a 0.5% shock on external (i.e. non-interbank) assets for all banks. PMID:26091013

Brief history of US debt limits before 1939

PubMed Central

Hall, George J.; Sargent, Thomas J.

2018-01-01

Between 1776 and 1920, the US Congress designed more than 200 distinct securities and stated the maximum amount of each that the Treasury could sell. Between 1917 and 1939, Congress gradually delegated all decisions about designing US debt instruments to the Treasury. In 1939, Congress began imposing a limit on the par value of total federal debt outstanding. By summing Congressional borrowing authorizations outstanding each year for each bond, we construct a time series of implied federal debt limits before 1939. PMID:29507220

26 CFR 1.1286-2 - Stripped inflation-protected debt instruments.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Stripped inflation-protected debt instruments... Losses § 1.1286-2 Stripped inflation-protected debt instruments. Stripped inflation-protected debt instruments. If a Treasury Inflation-Protected Security is stripped under the Department of the Treasury's...

26 CFR 1.1286-2 - Stripped inflation-protected debt instruments.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Stripped inflation-protected debt instruments... Losses § 1.1286-2 Stripped inflation-protected debt instruments. Stripped inflation-protected debt instruments. If a Treasury Inflation-Protected Security is stripped under the Department of the Treasury's...

12 CFR 370.3 - Debt Guarantee Program.

Code of Federal Regulations, 2010 CFR

2010-01-01

...(e)(1)(i) (excluding mandatory convertible debt), that was outstanding as of the close of business... eligible entities calculated on a pro forma basis as of the close of business September 30, 2008, absent... exchange rate in effect on the date that the debt is funded. (c) Calculation and reporting responsibility...

26 CFR 1.1286-2 - Stripped inflation-indexed debt instruments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Stripped inflation-indexed debt instruments. 1....1286-2 Stripped inflation-indexed debt instruments. Stripped inflation-indexed debt instruments. If a Treasury Inflation-Indexed Security is stripped under the Department of the Treasury's Separate Trading of...

42 CFR 413.89 - Bad debts, charity, and courtesy allowances.

Code of Federal Regulations, 2013 CFR

2013-10-01

... SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED NURSING FACILITIES Specific... allowable costs. (e) Criteria for allowable bad debt. A bad debt must meet the following criteria to be... amount of allowable bad debt (as defined in paragraph (e) of this section) is reduced: (i) For cost...

42 CFR 413.89 - Bad debts, charity, and courtesy allowances.

Code of Federal Regulations, 2014 CFR

2014-10-01

... SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED NURSING FACILITIES Specific... allowable costs. (e) Criteria for allowable bad debt. A bad debt must meet the following criteria to be... amount of allowable bad debt (as defined in paragraph (e) of this section) is reduced: (i) For cost...

7 CFR 1710.126 - Federal debt delinquency.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Federal debt delinquency. 1710.126 Section 1710.126... and Basic Policies § 1710.126 Federal debt delinquency. (a) Prior to approval of a loan or advance of... reasons for the delinquency must be explained, and RUS will take such explanation into consideration in...

The biodiversity-dependent ecosystem service debt.

PubMed

Isbell, Forest; Tilman, David; Polasky, Stephen; Loreau, Michel

2015-02-01

Habitat destruction is driving biodiversity loss in remaining ecosystems, and ecosystem functioning and services often directly depend on biodiversity. Thus, biodiversity loss is likely creating an ecosystem service debt: a gradual loss of biodiversity-dependent benefits that people obtain from remaining fragments of natural ecosystems. Here, we develop an approach for quantifying ecosystem service debts, and illustrate its use to estimate how one anthropogenic driver, habitat destruction, could indirectly diminish one ecosystem service, carbon storage, by creating an extinction debt. We estimate that c. 2-21 Pg C could be gradually emitted globally in remaining ecosystem fragments because of plant species loss caused by nearby habitat destruction. The wide range for this estimate reflects substantial uncertainties in how many plant species will be lost, how much species loss will impact ecosystem functioning and whether plant species loss will decrease soil carbon. Our exploratory analysis suggests that biodiversity-dependent ecosystem service debts can be globally substantial, even when locally small, if they occur diffusely across vast areas of remaining ecosystems. There is substantial value in conserving not only the quantity (area), but also the quality (biodiversity) of natural ecosystems for the sustainable provision of ecosystem services. © 2014 John Wiley & Sons Ltd/CNRS.

49 CFR 89.31 - Use of professional debt collection agencies.

Code of Federal Regulations, 2010 CFR

2010-10-01

... agencies except for those debts owed by State and local governments, other Federal agencies, current... 49 Transportation 1 2010-10-01 2010-10-01 false Use of professional debt collection agencies. 89... FEDERAL CLAIMS COLLECTION ACT Collection of Claims § 89.31 Use of professional debt collection agencies...

26 CFR 1.1275-6 - Integration of qualifying debt instruments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Integration of qualifying debt instruments. 1....1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if the combined...

47 CFR 32.4200 - Long term debt and funded debt.

Code of Federal Regulations, 2010 CFR

2010-10-01

... applied to securities issued or assumed by the company, means the excess of the book or face amount of the... consideration received at their sale. (4) The face amount of debt reacquired prior to maturity that has not been... 32.4200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES...

Survey of emergency medicine resident debt status and financial planning preparedness.

PubMed

Glaspy, Jeffrey N; Ma, O John; Steele, Mark T; Hall, Jacqueline

2005-01-01

Most resident physicians accrue significant financial debt throughout their medical and graduate medical education. The objective of this study was to analyze emergency medicine resident debt status, financial planning actions, and educational experiences for financial planning and debt management. A 22-item questionnaire was sent to all 123 Accreditation Council on Graduate Medical Education-accredited emergency medicine residency programs in July 2001. Two follow-up mailings were made to increase the response rate. The survey addressed four areas of resident debt and financial planning: 1) accrued debt, 2) moonlighting activity, 3) financial planning/debt management education, and 4) financial planning actions. Descriptive statistics were used to analyze the data. Survey responses were obtained from 67.4% (1,707/2,532) of emergency medicine residents in 89 of 123 (72.4%) residency programs. Nearly one half (768/1,707) of respondents have accrued more than 100,000 dollars of debt. Fifty-eight percent (990/1,707) of all residents reported that moonlighting would be necessary to meet their financial needs, and more than 33% (640/1,707) presently moonlight to supplement their income. Nearly one half (832/1,707) of residents actively invested money, of which online trading was the most common method (23.3%). Most residents reported that they received no debt management education during residency (82.1%) or medical school (63.7%). Furthermore, 79.1% (1,351/1,707) of residents reported that they received no financial planning lectures during residency, although 84.2% (1,438/1,707) reported that debt management and financial planning education should be available during residency. Most emergency medicine residency programs do not provide their residents with financial planning education. Most residents have accrued significant debt and believe that more financial planning and debt management education is needed during residency.

Student Debt and the Class of 2009

ERIC Educational Resources Information Center

Cheng, Diane; Reed, Matthew

2010-01-01

This paper is the fifth annual report on the cumulative student loan debt of recent graduates from public and private nonprofit colleges. This analysis of the latest available data found that the debt levels of students who graduate with loans continued to rise, with considerable variation among states as well as among colleges. This report…

25 CFR 117.19 - Debts of Indians.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 25 Indians 1 2014-04-01 2014-04-01 false Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19 Debts...

25 CFR 117.19 - Debts of Indians.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 25 Indians 1 2012-04-01 2011-04-01 true Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19 Debts...

25 CFR 117.19 - Debts of Indians.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 25 Indians 1 2011-04-01 2011-04-01 false Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19 Debts...

25 CFR 117.19 - Debts of Indians.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 25 Indians 1 2013-04-01 2013-04-01 false Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19 Debts...

25 CFR 117.19 - Debts of Indians.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19 Debts...

Educational Indebtedness and the Career Choices of New Physicians. Report of the Board of Trustees. Report E (I-83).

ERIC Educational Resources Information Center

Coury, John J.

The relationship of indebtedness and career plans at various points of the career development of new physicians was investigated. After initially examining the career plans of graduating medical students, attention was directed to resident physicians who had made some but not all decisions about the future, as well as those who had completed…

Brief history of US debt limits before 1939.

PubMed

Hall, George J; Sargent, Thomas J

2018-03-20

Between 1776 and 1920, the US Congress designed more than 200 distinct securities and stated the maximum amount of each that the Treasury could sell. Between 1917 and 1939, Congress gradually delegated all decisions about designing US debt instruments to the Treasury. In 1939, Congress began imposing a limit on the par value of total federal debt outstanding. By summing Congressional borrowing authorizations outstanding each year for each bond, we construct a time series of implied federal debt limits before 1939. Copyright © 2018 the Author(s). Published by PNAS.

77 FR 2133 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-13

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee Meeting Notice is hereby given... management advisory committee: Treasury Borrowing Advisory Committee of the Securities Industry and Financial... financing operations. Historically, this advice has been offered by debt management advisory committees...

78 FR 22034 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-12

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee Meeting Notice is hereby given... management advisory committee: Treasury Borrowing Advisory Committee of The Securities Industry and Financial... financing operations. Historically, this advice has been offered by debt management advisory committees...

78 FR 62941 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-22

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee Meeting Notice is hereby given... management advisory committee: Treasury Borrowing Advisory Committee of The Securities Industry and Financial... financing operations. Historically, this advice has been offered by debt management advisory committees...

Total recall. [Refinancing of debt by utilities

DOE Office of Scientific and Technical Information (OSTI.GOV)

Hemptstead, J.

1994-02-15

The dramatic rally in the US treasury markets in 1992 and 1993 offered utility treasurers a unique opportunity to radically restructure their outstanding debt profiles by redeeming and refunding callable and refundable bonds. Since January 1991, utility companies have issued over $100 billion of nonconvertible debt securities; 53 percent of these companies indicated [open quotes]refinancing fixed income securities[close quotes] as the primary use of proceeds. After approximately 18 months of heavy refunding activity, utility treasurers have nearly exhausted the supply of currently callable debt and are now looking at alternative methods of reducing their embedded cost of debt and increasingmore » cash flows. The two most common methods are to repurchase highest-cost noncallable and/or currently nonrefundable bonds through [open quotes]open-market repurchases[close quotes] and [open quotes]tender offers.[close quotes] A third, less popular and less used, method is the [open quotes]defeasance[close quotes]. This article describes the advantages, disadvantages, and economic effects of these three types of financing.« less

5 CFR 550.1106 - Time limit on collection of debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... to collect a debt more than 10 years after the Government's right to collect the debt first accrued... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Time limit on collection of debts. 550... PAY ADMINISTRATION (GENERAL) Collection by Offset From Indebted Government Employees § 550.1106 Time...

26 CFR 1.1275-6 - Integration of qualifying debt instruments.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if the...

26 CFR 1.1275-6 - Integration of qualifying debt instruments.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if the...

26 CFR 1.1275-6 - Integration of qualifying debt instruments.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if the...

26 CFR 1.1275-6 - Integration of qualifying debt instruments.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if the...

12 CFR 560.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Commercial paper and corporate debt securities... paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and corporate debt securities subject to the provisions...

12 CFR 560.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Commercial paper and corporate debt securities... paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and corporate debt securities subject to the provisions...

12 CFR 560.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Commercial paper and corporate debt securities... paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and corporate debt securities subject to the provisions...

12 CFR 560.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Commercial paper and corporate debt securities... paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and corporate debt securities subject to the provisions...

12 CFR 560.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Commercial paper and corporate debt securities... paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and corporate debt securities subject to the provisions...

37 CFR 201.17 - Statements of Account covering compulsory licenses for secondary transmissions by cable systems.

Code of Federal Regulations, 2011 CFR

2011-07-01

... community (e.g., a local news or public affairs program). (9) For purposes of this section, the “rules and..., regardless of when accrued: (i) Less the amount of any bad debts actually written-off during that accounting period, excluding bad debts for secondary transmission service furnished before January 1, 1978; (ii...

Prefrontal system dysfunction and credit card debt.

PubMed

Spinella, Marcello; Yang, Bijou; Lester, David

2004-10-01

Credit card use often involves a disadvantageous allocation of finances because they allow for spending beyond means and buying on impulse. Accordingly they are associated with increased bankruptcy, anxiety, stress, and health problems. Mounting evidence from functional neuroimaging and clinical studies implicates prefrontal-subcortical systems in processing financial information. This study examined the relationship of credit card debt and executive functions using the Frontal System Behavior Scale (FRSBE). After removing the influences of demographic variables (age, sex, education, and income), credit card debt was associated with the Executive Dysfunction scale, but not the Apathy or Disinhibition scales. This suggests that processes of conceptualizing and organizing finances are most relevant to credit card debt, and implicates dorsolateral prefrontal dysfunction.

Extinction debt: a challenge for biodiversity conservation.

PubMed

Kuussaari, Mikko; Bommarco, Riccardo; Heikkinen, Risto K; Helm, Aveliina; Krauss, Jochen; Lindborg, Regina; Ockinger, Erik; Pärtel, Meelis; Pino, Joan; Rodà, Ferran; Stefanescu, Constantí; Teder, Tiit; Zobel, Martin; Steffan-Dewenter, Ingolf

2009-10-01

Local extinction of species can occur with a substantial delay following habitat loss or degradation. Accumulating evidence suggests that such extinction debts pose a significant but often unrecognized challenge for biodiversity conservation across a wide range of taxa and ecosystems. Species with long generation times and populations near their extinction threshold are most likely to have an extinction debt. However, as long as a species that is predicted to become extinct still persists, there is time for conservation measures such as habitat restoration and landscape management. Standardized long-term monitoring, more high-quality empirical studies on different taxa and ecosystems and further development of analytical methods will help to better quantify extinction debt and protect biodiversity.

Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

ERIC Educational Resources Information Center

Adams, Bert K.; And Others

This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

45 CFR 2506.4 - What types of debts are excluded from these regulations?

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false What types of debts are excluded from these...) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Introduction § 2506.4 What types of debts are excluded from these regulations? The following types of debts are excluded: (a) Debts or claims...

45 CFR 2506.4 - What types of debts are excluded from these regulations?

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 4 2011-10-01 2011-10-01 false What types of debts are excluded from these...) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Introduction § 2506.4 What types of debts are excluded from these regulations? The following types of debts are excluded: (a) Debts or claims...

76 FR 41559 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-14

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee Meeting Notice is hereby given... management advisory committee: Treasury Borrowing Advisory Committee of The Securities Industry and Financial... decisions on major financing operations. Historically, this advice has been offered by debt management...

76 FR 64992 - Debt Management Advisory Committee; Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-19

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee; Meeting Notice is hereby given... management advisory committee: Treasury Borrowing Advisory Committee of the Securities Industry and Financial... operations. Historically, this advice has been offered by debt management advisory committees established by...

The Race to Refinance Debt: Market Offers Opportunities to Reduce Interest Costs.

ERIC Educational Resources Information Center

DuPont, Lorrie A.

1992-01-01

In this interest market, colleges and universities could benefit from careful evaluation of debt portfolios. Refinancing debt is an opportunity to lower debt service costs, ease cash flow, change security pledges, eliminate debt service reserves, update bond documents. Timing is important. Existing and new bonds can also be combined…

Cascades in multiplex financial networks with debts of different seniority

NASA Astrophysics Data System (ADS)

Brummitt, Charles D.; Kobayashi, Teruyoshi

2015-06-01

The seniority of debt, which determines the order in which a bankrupt institution repays its debts, is an important and sometimes contentious feature of financial crises, yet its impact on systemwide stability is not well understood. We capture seniority of debt in a multiplex network, a graph of nodes connected by multiple types of edges. Here an edge between banks denotes a debt contract of a certain level of seniority. Next we study cascading default. There exist multiple kinds of bankruptcy, indexed by the highest level of seniority at which a bank cannot repay all its debts. Self-interested banks would prefer that all their loans be made at the most senior level. However, mixing debts of different seniority levels makes the system more stable in that it shrinks the set of network densities for which bankruptcies spread widely. We compute the optimal ratio of senior to junior debts, which we call the optimal seniority ratio, for two uncorrelated Erdős-Rényi networks. If institutions erode their buffer against insolvency, then this optimal seniority ratio rises; in other words, if default thresholds fall, then more loans should be senior. We generalize the analytical results to arbitrarily many levels of seniority and to heavy-tailed degree distributions.

Cascades in multiplex financial networks with debts of different seniority.

PubMed

Brummitt, Charles D; Kobayashi, Teruyoshi

2015-06-01

The seniority of debt, which determines the order in which a bankrupt institution repays its debts, is an important and sometimes contentious feature of financial crises, yet its impact on systemwide stability is not well understood. We capture seniority of debt in a multiplex network, a graph of nodes connected by multiple types of edges. Here an edge between banks denotes a debt contract of a certain level of seniority. Next we study cascading default. There exist multiple kinds of bankruptcy, indexed by the highest level of seniority at which a bank cannot repay all its debts. Self-interested banks would prefer that all their loans be made at the most senior level. However, mixing debts of different seniority levels makes the system more stable in that it shrinks the set of network densities for which bankruptcies spread widely. We compute the optimal ratio of senior to junior debts, which we call the optimal seniority ratio, for two uncorrelated Erdős-Rényi networks. If institutions erode their buffer against insolvency, then this optimal seniority ratio rises; in other words, if default thresholds fall, then more loans should be senior. We generalize the analytical results to arbitrarily many levels of seniority and to heavy-tailed degree distributions.

Student Debt and the Class of 2013

ERIC Educational Resources Information Center

Reed, Matthew; Cochrane, Debbie

2014-01-01

Student debt is still rising for bachelor's degree recipients. In 2013, seven in 10 (69%) graduating seniors at public and private nonprofit colleges had student loans. These borrowers owed an average of $28,400 in federal and private loans combined, up two percent compared to their peers in 2012. Debt at graduation varies greatly by state and by…

Student Debt and the Class of 2010

ERIC Educational Resources Information Center

Reed, Matthew

2011-01-01

This paper is the sixth annual report on the cumulative student loan debt of recent graduates from four-year public and private nonprofit colleges. This analysis found that the debt levels of students who graduate with loans continued to rise, with considerable variation among states as well as among colleges. This paper estimates that two-thirds…

Borrowing against the Future: Children and Third World Indebtedness.

ERIC Educational Resources Information Center

Bradshaw, York W.; And Others

1993-01-01

In response to the global debt crisis, international lenders have pressured Third World debtor nations to implement "structural adjustments." Analysis of data from the United Nations, the World Bank, and the International Monetary Fund suggest that externally imposed austerity measures have adversely affected children's survival and…

42 CFR 413.89 - Bad debts, charity, and courtesy allowances.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Bad debts, charity, and courtesy allowances. 413.89... Categories of Costs § 413.89 Bad debts, charity, and courtesy allowances. Link to an amendment published at 75 FR 49198, Aug. 12, 2010. (a) Principle. Bad debts, charity, and courtesy allowances are deductions...

12 CFR 160.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Commercial paper and corporate debt securities... LENDING AND INVESTMENT § 160.40 Commercial paper and corporate debt securities. Pursuant to HOLA section 5... investment in the commercial paper and corporate debt securities of any one issuer, or issued by any one...

12 CFR 160.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Commercial paper and corporate debt securities... LENDING AND INVESTMENT § 160.40 Commercial paper and corporate debt securities. Pursuant to HOLA section 5... investment in the commercial paper and corporate debt securities of any one issuer, or issued by any one...

Debt Change and Marital Satisfaction Change in Recently Married Couples

ERIC Educational Resources Information Center

Dew, Jeffrey

2008-01-01

Although recently married couples report debt as one of their top concerns, research has not measured how debt changes relate to changes in their marital satisfaction. Further, the mechanisms that link debt and marital satisfaction are unknown. Findings using the National Survey of Families and Households (N = 1,078 couples) demonstrated that…

32 CFR 513.4 - Conditions creditors must meet before getting help in debt processing.

Code of Federal Regulations, 2010 CFR

2010-07-01

...) DEPARTMENT OF THE ARMY AID OF CIVIL AUTHORITIES AND PUBLIC RELATIONS INDEBTEDNESS OF MILITARY PERSONNEL § 513... Regulation Z, such as public utility companies, will send a certification with their request. It must state...

17 CFR 240.15c3-1c - Consolidated computations of net capital and aggregate indebtedness for certain subsidiaries and...

Code of Federal Regulations, 2013 CFR

2013-04-01

... Commission, through the Examining Authority, by an opinion of counsel that the net asset values, or the... added to consolidated net worth unless such subordination extends also to the claims of present or... net capital and aggregate indebtedness for certain subsidiaries and affiliates (appendix C to 17 CFR...

17 CFR 240.15c3-1c - Consolidated computations of net capital and aggregate indebtedness for certain subsidiaries and...

Code of Federal Regulations, 2012 CFR

2012-04-01

... Commission, through the Examining Authority, by an opinion of counsel that the net asset values, or the... added to consolidated net worth unless such subordination extends also to the claims of present or... net capital and aggregate indebtedness for certain subsidiaries and affiliates (Appendix C to 17 CFR...

17 CFR 240.15c3-1c - Consolidated computations of net capital and aggregate indebtedness for certain subsidiaries and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... Commission, through the Examining Authority, by an opinion of counsel that the net asset values, or the... added to consolidated net worth unless such subordination extends also to the claims of present or... net capital and aggregate indebtedness for certain subsidiaries and affiliates (Appendix C to 17 CFR...

17 CFR 240.15c3-1c - Consolidated computations of net capital and aggregate indebtedness for certain subsidiaries and...

Code of Federal Regulations, 2014 CFR

2014-04-01

... Commission, through the Examining Authority, by an opinion of counsel that the net asset values, or the... added to consolidated net worth unless such subordination extends also to the claims of present or... net capital and aggregate indebtedness for certain subsidiaries and affiliates (Appendix C to 17 CFR...

45 CFR 30.13 - Debt reporting and use of credit reporting agencies.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Debt reporting and use of credit reporting... CLAIMS COLLECTION Standards for the Administrative Collection of Debts § 30.13 Debt reporting and use of... over $100 to credit bureaus or other automated databases. Debts arising under the Social Security Act...

12 CFR 160.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Commercial paper and corporate debt securities... LENDING AND INVESTMENT § 160.40 Commercial paper and corporate debt securities. Pursuant to HOLA section 5... paragraph (a)(1)(i) of this section. (2) Corporate debt securities must be: (i) Securities that may be sold...

45 CFR 2506.7 - Why does the Corporation have to collect debts?

Code of Federal Regulations, 2010 CFR

2010-10-01

... NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Introduction § 2506.7 Why does the Corporation have to collect debts? Federal agencies are required to try to collect claims or debts of the Federal Government... 45 Public Welfare 4 2010-10-01 2010-10-01 false Why does the Corporation have to collect debts...

Analysis of debt leveraging in private power projects

DOE Office of Scientific and Technical Information (OSTI.GOV)

Kahn, E.P.; Meal, M.; Doerrer, S.

1992-08-01

As private power has grown to become a significant part of the electricity system, increasing concern about its financial implications has arisen. In many cases, the source of this concern has been the substantial reliance of these projects on debt financing. This study examines debt leveraging in private power projects. The policy debate on these issues has typically been conducted at a high level of generality. Critics of the private power industry assert that high debt leveraging confers an unfair competitive advantage by lowering the cost of capital. This leveraging is only possible because risks are shifted to the utility.more » Further, debt leveraging is claimed to be a threat to reliability. On the opposite side, it is argued that debt leveraging imposes costs and obligations not borne by utilities, and so there is no financial advantage. The private producers also argue that on balance more risk is shifted away from utilities than to them, and that incentives for reliability are strong. In this study we examine the project finance mechanisms used in private power lending in detail, relying on a sample of actual loan documents. This review and its findings should be relevant to the further evolution of this debate. State regulatory commissions are likely to be interested in it, and Federal legislation to amend the Public Utility Holding Company Act (PUHCA) could require states to consider the implications of debt leveraging in relation to their oversight of utility power purchase programs.« less

Analysis of debt leveraging in private power projects

DOE Office of Scientific and Technical Information (OSTI.GOV)

Kahn, E.P.; Meal, M.; Doerrer, S.

1992-08-01

As private power (non-utility generation) has grown to become a significant part of the electricity system, increasing concern about its financial implications has arisen. In many cases, the source of this concern has been the substantial reliance of these projects on debt financing. This study examines debt leveraging in private power projects. The policy debate on these issues has typically been conducted at a high level of generality. Critics of the private power industry assert that high debt leveraging confers an unfair competitive advantage by lowering the cost of capital, and that this leveraging is only possible because risks aremore » shifted to the utility. Further, debt leveraging is claimed to be a threat to reliability. On the opposite side, it is argued that debt leveraging imposes costs and obligations not home by utilities, and so there is no financial advantage. The private producers also argue that on balance more risk is shifted away from utilities than to them, and that incentives for reliability are strong. In this study we examine the project finance mechanisms used in private power lending in detail, relying on a sample of actual loan documents. This review and its findings should be relevant to the further evolution of this debate. State regulatory commissions are likely to be interested in it, and Federal legislation to amend the Public Utility Holding Company Act (PUHCA) could require states to consider the implications of debt leveraging in relation to their oversight of utility power purchase programs.« less

Transparency in State Debt Disclosure. Working Papers. No. 17-10

ERIC Educational Resources Information Center

Zhao, Bo; Wang, Wen

2017-01-01

We develop a new measure of relative debt transparency by comparing the amount of state debt reported in the annual Census survey and the amount reported in the statistical section of the state Comprehensive Annual Financial Report (CAFR). GASB 44 requires states to start reporting their total debt in the CAFR statistical section in FY 2006.…

Protecting elders: regulating intergenerationally transmitted debt in Australia.

PubMed

Burns, Fiona R

2005-01-01

Australia, like other western nations, is facing the prospect that in the decades ahead the overall population will age dramatically. This article considers legal issues associated with the aged and intergenerationally transmitted debt. It will be argued that the present legal regulation of guarantees is a complex amalgam of case law, statute and finance industry self-regulatory codes which does not necessarily or adequately take into account the particular vulnerabilities of the aged and the very old or the intergenerational pressures which they may confront. It may be necessary to take significant steps to protect vulnerable elders while still recognizing their rights to exercise personal autonomy. Some proposals for reform are made.

Complex Issues Affecting Student Pharmacist Debt

PubMed Central

Campbell, Tom; Congdon, Heather Brennan; Hancock, Kim; Kaun, Megan; Lockman, Paul R.; Evans, R. Lee

2014-01-01

It is time for colleges and schools of pharmacy to examine and confront the rising costs of pharmacy education and the increasing student loan debt borne by graduates. These phenomena likely result from a variety of complex factors. The academy should begin addressing these issues before pharmacy education becomes cost-prohibitive for future generations. This paper discusses some of the more salient drivers of cost and student debt load and offers suggestions that may help alleviate some of the financial pressures. PMID:25258436

48 CFR 1631.205-71 - FEHBP bad debts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true FEHBP bad debts. 1631.205-71 Section 1631.205-71 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL... AND PROCEDURES Contracts With Commercial Organizations 1631.205-71 FEHBP bad debts. Erroneous benefit...

Educational debt and intended employment choice among dental school seniors.

PubMed

Wanchek, Tanya; Nicholson, Sean; Vujicic, Marko; Menezes, Adriana; Ziebert, Anthony

2014-05-01

The authors examined the association between educational debt and dental school seniors' intended activity after graduation. The authors used multinomial logit regression analysis to estimate the relationship between dental educational debt and intended activity after graduation, controlling for potentially confounding variables. They used data from the 2004 through 2011 ADEA (American Dental Education Association) Survey of Dental School Seniors. Fourth-year dental school students with high levels of educational debt were more likely to express an interest in choosing to go into private practice, although the magnitude of this effect was relatively small. For each $10,000 increase in debt, the likelihood of choosing advanced education relative to private practice was 1.5 percent lower (relative risk ratio [RRR], 0.985 [95 percent confidence interval {CI}, 0.978-0.991]). For the same $10,000 increase in debt, the probability of choosing teaching, research and administration was 3.1 percent lower than that for choosing private practice (RRR, 0.969 [95 percent CI, 0.954-0.986]) and was 8.4 percent lower than that for choosing a government service position (RRR, 0.916 [95 percent CI, 0.908-0.924]). Although educational debt was statistically significant for predicting intended activity after graduation, the magnitude of influence of other variables such as sex, race and whether a parent is a dentist was substantially larger. Practical Implications Concerns regarding rising educational debt and its effect on the dental labor market may be misplaced. The characteristics of the dental school student body may be a more accurate predictor of employment choices that dental school seniors are making than are total educational debt levels.

Institutional Determinants of American Undergraduate Student Debt

ERIC Educational Resources Information Center

Craig, J. Dean; Raisanen, Samuel R.

2014-01-01

Between 2005 and 2013, student loan debt in the US increased at a rate of 13.3 per cent per annum. This rise in collegiate student debt has become the focus of any number of new proposals and policies at both the state and national levels. While considering broad policies to stem this rising tide are admirable, they do little to help a graduating…

Genetic Counseling Graduate Student Debt: Impact on Program, Career and Life Choices

PubMed Central

Kuhl, Ashley; Reiser, Catherine; Eickhoff, Jens; Petty, Elizabeth M

2015-01-01

The cost of education is rising, increasing student financial aid and debt for students pursuing higher education. A few studies have assessed the impact of student debt in medicine, physical therapy and social work, but little is known about the impact of student debt on genetic counseling students and graduates. To address this gap in knowledge, a web-based study of 408 recent alumni of genetic counseling programs in North America was conducted to assess the impact of student debt on program, career and life choices. Over half (63%; n=256/408) of the participants reported that loans were extremely important in their ability to attend their training program, with most using subsidized loans no longer available to current graduate students. While participants were generally satisfied with their genetic counseling education, 83% (n=282/342) of participants with student debt reported feeling burdened by their debt, which had a median of $40,000-$50,000. This debt is relatively close to the median starting salary reported by survey participants ($45,000-$50,000), breaching the “20-10 rule” that states student debt should not exceed 20% of annual net income. In response to this critical issue, we propose recommendations for the genetic counseling field that may help alleviate student debt impact and burden. PMID:24578121

78 FR 68828 - Privacy Act of 1974; System of Records

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-15

..., ``Security and Counterintelligence Records'' and LDIA 0900, ``Accounts Receivable, Indebtedness and Claims...: Federal Docket Management System Office, 4800 Mark Center Drive; East Tower, 2nd Floor, Suite 02G09..., and telephone number.'' * * * * * LDIA 0900 System name: Accounts Receivable, Indebtedness and Claims...

29 CFR 100.603 - Debts that are covered.

Code of Federal Regulations, 2010 CFR

2010-07-01

... proceedings. (Regulations concerning the collection of these types of debts are found in 29 CFR Part 102, Subparts U and V.); (2) A debt involving criminal actions of fraud, the presentation of a false claim, or... fraud, false claims, misrepresentation, or which violate antitrust laws will be promptly referred to the...

29 CFR 100.603 - Debts that are covered.

Code of Federal Regulations, 2011 CFR

2011-07-01

... proceedings. (Regulations concerning the collection of these types of debts are found in 29 CFR Part 102, Subparts U and V.); (2) A debt involving criminal actions of fraud, the presentation of a false claim, or... fraud, false claims, misrepresentation, or which violate antitrust laws will be promptly referred to the...

20 CFR 422.317 - Review of the debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Review of the debt. 422.317 Section 422.317 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND PROCEDURES Claims Collection § 422.317 Review of the debt. (a) Notification and presentation of evidence by the debtor. A debtor who receives a...

New England's Disadvantaged Populations Struggle the Most with Student Debt Repayment

ERIC Educational Resources Information Center

Saas, Darcy Rollins

2016-01-01

Regularly reported statistics about high and growing student-loan debt levels, combined with increased rates of delinquency and default, have prompted calls to address the student-debt "crisis." For New England, with its highly educated population and large higher education industry, student-loan debt is an important economic policy…

77 FR 65248 - Senior Executive Service; Public Debt Performance Review Board

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-25

... Performance Review Board AGENCY: Bureau of the Public Debt, Treasury. ACTION: Notice. SUMMARY: This notice announces the appointment of the members of the Public Debt Performance Review Board (PRB) for the Bureau of the Public Debt (BPD). The PRB reviews the performance appraisals of career senior executives who are...

Is Medical Student Choice of a Primary Care Residency Influenced by Debt?

PubMed Central

Kahn, Marc J.; Markert, Ronald J.; Lopez, Fred A.; Specter, Steven; Randall, Howard; Krane, N. Kevin

2006-01-01

Context The average medical student accumulates more than $120,000 in debt upon graduation. Objective The purpose of this study was to investigate whether medical student debt affects residency choice. Design This was a cross-sectional research study. Setting This study was a 5-year analysis of student debt and residency choice for 2001–2005 graduates from 3 US medical schools (n = 2022): Tulane University School of Medicine, New Orleans, Louisiana; University of South Florida College of Medicine, Tampa, Florida; and Louisiana State University School of Medicine in New Orleans. Main outcome measures Individual student data were collected from offices of financial aid for debt prior to and during medical school to determine total debt at graduation. Total debt (adjusted for inflation) was compared with residency match results coded according to specialties listed in the Graduate Medical Education Directory 2005–2006. Graduates were coded into either primary care (PC) or nonprimary care (NPC) specialty categories. Logistic regression for the choice of a PC residency was used with 4 predictors: (1) total debt, (2) medical school, (3) year of graduation, and (4) number of years of training required for a residency program. Results Mean total debt for the study population was $89,807 (SD = 54,925). Graduates entering PC did not have significantly less total debt than those entering NPC ($87,206 vs $91,430; P = .09). Further, total debt was not a predictor of a PC residency after adjusting for medical school, year of graduation, and years of training in residency (P = .64). Conclusion There is no association between PC residency choice and debt. We conclude that medical students make residency decisions on the basis of a complex set of factors. PMID:17415301

Educational Debt in the Context of Career Planning: A Qualitative Exploration of Medical Student Perceptions.

PubMed

Phillips, Julie P; Wilbanks, Deana M; Salinas, Diana F; Doberneck, Diane M

2016-01-01

Phenomenon: Medical students in the United States face increasing educational debt because medical education costs have risen while public investment in higher education has declined. Contemporary students borrow more money and accumulate debt far surpassing that of previous generations of physicians, and both interest rates and terms of loan repayment have changed significantly in the last decade. As a result, the experiences of medical students differ from the experiences of physician educators. Little is known about how contemporary medical students view their debt in the context of career planning. Understanding contemporary U.S. medical students' lived experiences of educational debt is important, because high debt levels may affect medical students' well-being and professional development. The study's purpose was to explore contemporary students' views of their debt in the context of career planning. In 2012, 2nd-year medical students enrolled in a health policy course at one medical school were invited to write an essay about how debt influences their career choices. The authors analyzed 132 essays using immersion and crystallization and iterative, team-based coding. Code-recode strategies, member checking, and reflexivity ensured validity and rigor. Three themes emerged about the meaning of debt: debt symbolizes lack of social investment, debt reinforces a sense of entitlement, and debt is a collective experience. Four approaches to debt management emerged: anticipation, avoidance, acceptance, and disempowerment. Insights: Medical students' views of debt are more complex than previously reported. Medical educators should recognize that many students experience debt as a stressor, acknowledge students' emotions about debt, and invite discussion about the culture of entitlement in medical education and how this culture affects students' professionalism. At the same time, educators should emphasize that students have many repayment options and that regardless

29 CFR 4903.33 - Referral of debt for tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Referral of debt for tax refund offset. 4903.33 Section... AND ADMINISTRATIVE RULES AND PROCEDURES DEBT COLLECTION Tax Refund Offset § 4903.33 Referral of debt for tax refund offset. The Director of the Financial Operations Department (or a department official...

Enforcing Academic Policies and Alleviating Student Bad Debt.

ERIC Educational Resources Information Center

Bennett, D. Tyson; Wesley, Homer

1998-01-01

It is more important than ever for colleges and universities to manage the resources they have and guard against unnecessary loss. Student bad debt is one loss that can be resolved. A study identified certain predictors of student bad debt, including academic indicators and student characteristics, and offers suggestions to institutions for…

31 CFR 575.419 - Transactions in Iraqi debt.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Transactions in Iraqi debt. 575.419 Section 575.419 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... § 575.419 Transactions in Iraqi debt. Section 575.533 authorizes U.S. persons to trade in Iraqi...

Effect of Educational Debt on Emergency Medicine Residents: A Qualitative Study Using Individual Interviews.

PubMed

Young, Timothy P; Brown, Madison M; Reibling, Ellen T; Ghassemzadeh, Sassan; Gordon, Dawn M; Phan, Tammy H; Thomas, Tamara L; Brown, Lance

2016-10-01

In 2001, less than 20% of emergency medicine residents had more than $150,000 of educational debt. Our emergency medicine residents anecdotally reported much larger debt loads. Surveys have reported that debt affects career and life choices. Qualitative approaches are well suited to explore how and why such complex phenomena occur. We aim to gain a better understanding of how our emergency medicine residents experience debt. We conducted individual semistructured interviews with emergency medicine residents. We collected self-reported data related to educational debt and asked open-ended questions about debt influence on career choices, personal life, future plans, and financial decisions. We undertook a structured thematic analysis using a qualitative approach based in the grounded theory method. Median educational debt was $212,000. Six themes emerged from our analysis: (1) debt influenced career and life decisions by altering priorities; (2) residents experienced debt as a persistent source of background stress and felt powerless to change it; (3) residents made use of various techniques to negotiate debt in order to focus on day-to-day work; (4) personal debt philosophy, based on individual values and obtained from family, shaped how debt affected each individual; (5) debt had a normative effect and was acculturated in residency; and (6) residents reported a wide range of financial knowledge, but recognized its importance to career success. Our emergency medicine residents' debt experience is complex and involves multiple dimensions. Given our current understanding, simple solutions are unlikely to be effective in adequately addressing this issue. Copyright © 2016 American College of Emergency Physicians. Published by Elsevier Inc. All rights reserved.

Sovereign public debt crisis in Europe. A network analysis

NASA Astrophysics Data System (ADS)

Matesanz, David; Ortega, Guillermo J.

2015-10-01

In this paper we analyse the evolving network structure of the quarterly public debt-to-GDP ratio from 2000 to 2014. By applying tools and concepts coming from complex systems we study the effects of the global financial crisis over public debt network connections and communities. Two main results arise from this analysis: firstly, countries public debts tend to synchronize their evolution, increasing global connectivity in the network and dramatically decreasing the number of communities. Secondly, a disruption in previous structure is observed at the time of the shock, emerging a more centralized and less diversify network topological organization which might be more prone to suffer contagion effects. This last fact is evidenced by an increasing tendency in countries of similar level of public debt to be connected between them, which we have quantified by the network assortativity.

29 CFR 4903.31 - Eligibility of debt for tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 4903.31 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INTERNAL...) If the debt is a consumer debt and exceeds $100, the PBGC has disclosed the debt to a consumer reporting agency (as authorized by 31 U.S.C. 3711(f) and provided in § 4903.32), unless a consumer reporting...

Proton beam therapy and accountable care: the challenges ahead.

PubMed

Elnahal, Shereef M; Kerstiens, John; Helsper, Richard S; Zietman, Anthony L; Johnstone, Peter A S

2013-03-15

Proton beam therapy (PBT) centers have drawn increasing public scrutiny for their high cost. The behavior of such facilities is likely to change under the Affordable Care Act. We modeled how accountable care reform may affect the financial standing of PBT centers and their incentives to treat complex patient cases. We used operational data and publicly listed Medicare rates to model the relationship between financial metrics for PBT center performance and case mix (defined as the percentage of complex cases, such as pediatric central nervous system tumors). Financial metrics included total daily revenues and debt coverage (daily revenues - daily debt payments). Fee-for-service (FFS) and accountable care (ACO) reimbursement scenarios were modeled. Sensitivity analyses were performed around the room time required to treat noncomplex cases: simple (30 minutes), prostate (24 minutes), and short prostate (15 minutes). Sensitivity analyses were also performed for total machine operating time (14, 16, and 18 h/d). Reimbursement under ACOs could reduce daily revenues in PBT centers by up to 32%. The incremental revenue gained by replacing 1 complex case with noncomplex cases was lowest for simple cases and highest for short prostate cases. ACO rates reduced this incremental incentive by 53.2% for simple cases and 41.7% for short prostate cases. To cover daily debt payments after ACO rates were imposed, 26% fewer complex patients were allowable at varying capital costs and interest rates. Only facilities with total machine operating times of 18 hours per day would cover debt payments in all scenarios. Debt-financed PBT centers will face steep challenges to remain financially viable after ACO implementation. Paradoxically, reduced reimbursement for noncomplex cases will require PBT centers to treat more such cases over cases for which PBT has demonstrated superior outcomes. Relative losses will be highest for those facilities focused primarily on treating noncomplex cases

Proton Beam Therapy and Accountable Care: The Challenges Ahead

DOE Office of Scientific and Technical Information (OSTI.GOV)

Elnahal, Shereef M., E-mail: selnahal@partners.org; Kerstiens, John; Helsper, Richard S.

2013-03-15

Purpose: Proton beam therapy (PBT) centers have drawn increasing public scrutiny for their high cost. The behavior of such facilities is likely to change under the Affordable Care Act. We modeled how accountable care reform may affect the financial standing of PBT centers and their incentives to treat complex patient cases. Methods and Materials: We used operational data and publicly listed Medicare rates to model the relationship between financial metrics for PBT center performance and case mix (defined as the percentage of complex cases, such as pediatric central nervous system tumors). Financial metrics included total daily revenues and debt coveragemore » (daily revenues − daily debt payments). Fee-for-service (FFS) and accountable care (ACO) reimbursement scenarios were modeled. Sensitivity analyses were performed around the room time required to treat noncomplex cases: simple (30 minutes), prostate (24 minutes), and short prostate (15 minutes). Sensitivity analyses were also performed for total machine operating time (14, 16, and 18 h/d). Results: Reimbursement under ACOs could reduce daily revenues in PBT centers by up to 32%. The incremental revenue gained by replacing 1 complex case with noncomplex cases was lowest for simple cases and highest for short prostate cases. ACO rates reduced this incremental incentive by 53.2% for simple cases and 41.7% for short prostate cases. To cover daily debt payments after ACO rates were imposed, 26% fewer complex patients were allowable at varying capital costs and interest rates. Only facilities with total machine operating times of 18 hours per day would cover debt payments in all scenarios. Conclusions: Debt-financed PBT centers will face steep challenges to remain financially viable after ACO implementation. Paradoxically, reduced reimbursement for noncomplex cases will require PBT centers to treat more such cases over cases for which PBT has demonstrated superior outcomes. Relative losses will be highest for

32 CFR 319.13 - Specific exemptions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... name: LDIA 0900, Accounts Receivable, Indebtedness and Claims. (1) Exemption: During the course of accounts receivable, indebtedness or claims actions, exempt materials from other systems of records may in... Liberties Case Management System. (1) Exemptions: Any portion of this record system which falls within the...

Debt Illusion among Local Taxpayers: An Empirical Investigation.

ERIC Educational Resources Information Center

Landers, James R.; Byrnes, Patricia E.

This paper reports on a multijurisdictional study of the influence of school district long-term guaranteed debt liabilities on housing values. The empirical setting for the study was the Columbus, Ohio, metropolitan area. The objective of the research was to empirically test the debt-illusion hypothesis by examining the extent to which long-term…

Students' Expectations of Debt in UK Higher Education

ERIC Educational Resources Information Center

Bachan, Ray

2014-01-01

The funding of students in UK higher education (HE) has undergone radical reform over the past two decades. Using a unique dataset, this paper investigates student expectations of debt. We find that a student's gender, ethnicity, and year of study play an important role in determining their expected debt. Students in receipt of financial support…

A model of the demand for Islamic banks debt-based financing instrument

NASA Astrophysics Data System (ADS)

Jusoh, Mansor; Khalid, Norlin

2013-04-01

This paper presents a theoretical analysis of the demand for debt-based financing instruments of the Islamic banks. Debt-based financing, such as through baibithamanajil and al-murabahah, is by far the most prominent of the Islamic bank financing and yet it has been largely ignored in Islamic economics literature. Most studies instead have been focusing on equity-based financing of al-mudharabah and al-musyarakah. Islamic bank offers debt-based financing through various instruments derived under the principle of exchange (ukud al-mu'awadhat) or more specifically, the contract of deferred sale. Under such arrangement, Islamic debt is created when goods are purchased and the payments are deferred. Thus, unlike debt of the conventional bank which is a form of financial loan contract to facilitate demand for liquid assets, this Islamic debt is created in response to the demand to purchase goods by deferred payment. In this paper we set an analytical framework that is based on an infinitely lived representative agent model (ILRA model) to analyze the demand for goods to be purchased by deferred payment. The resulting demand will then be used to derive the demand for Islamic debt. We also investigate theoretically, factors that may have an impact on the demand for Islamic debt.

The intersection of medical debt and predatory lending among hispanics.

PubMed

Gray, Karen A; Villegas, Susy

2012-01-01

This pilot study explored the link between predatory lending and health care debt among Hispanics. Research shows that links exist between health care costs, debt, poverty, and race ( Draught & Silva, 2003 ; Zeldin & Rukavina, 2007 ). Prior to this study there was no research on the intersection between medical debt and predatory lending although there was reason to believe this link exists ( Seifert, 2004 ). Our results confirm this link and we propose means to break it.

26 CFR 1.593-5 - Addition to reserves for bad debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Addition to reserves for bad debts. 1.593-5... bad debts. (a) Amount of addition. As an alternative to a deduction from gross income under section... a deduction under section 166(c) for a reasonable addition to a reserve for bad debts. In the case...

The Debt Threat

ERIC Educational Resources Information Center

Daugherty, Brian

2012-01-01

The value of a college education, long held in the United States as a ticket to prosperity and a sound investment, is increasingly being called into question. Rising tuition, mounting student debt loads, and dim employment prospects--topped off by incessant news coverage and opinion pieces about the three--are causing many to ask whether college…

26 CFR 1.593-7 - Establishment and treatment of reserves for bad debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

....593-10. (2) Bad debt losses. Any bad debt in respect of a nonqualifying loan shall be charged against the reserve for losses on nonqualifying loans, and any bad debt in respect of a qualifying real... option of the taxpayer, however, any bad debt in respect of either class of loans may be charged in whole...

Analysis of debt leveraging in private power projects. Revision

DOE Office of Scientific and Technical Information (OSTI.GOV)

Kahn, E.P.; Meal, M.; Doerrer, S.

1992-08-01

As private power (non-utility generation) has grown to become a significant part of the electricity system, increasing concern about its financial implications has arisen. In many cases, the source of this concern has been the substantial reliance of these projects on debt financing. This study examines debt leveraging in private power projects. The policy debate on these issues has typically been conducted at a high level of generality. Critics of the private power industry assert that high debt leveraging confers an unfair competitive advantage by lowering the cost of capital, and that this leveraging is only possible because risks aremore » shifted to the utility. Further, debt leveraging is claimed to be a threat to reliability. On the opposite side, it is argued that debt leveraging imposes costs and obligations not home by utilities, and so there is no financial advantage. The private producers also argue that on balance more risk is shifted away from utilities than to them, and that incentives for reliability are strong. In this study we examine the project finance mechanisms used in private power lending in detail, relying on a sample of actual loan documents. This review and its findings should be relevant to the further evolution of this debate. State regulatory commissions are likely to be interested in it, and Federal legislation to amend the Public Utility Holding Company Act (PUHCA) could require states to consider the implications of debt leveraging in relation to their oversight of utility power purchase programs.« less

76 FR 64429 - Senior Executive Service; Public Debt Performance Review Board (PRB)

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-18

... DEPARTMENT OF THE TREASURY Bureau of the Public Debt Senior Executive Service; Public Debt Performance Review Board (PRB) AGENCY: Bureau of the Public Debt, Treasury. ACTION: Notice of Members of... reviews the performance appraisals of career senior executives who are below the level of Assistant...

76 FR 17331 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-29

... procedures for collection of debts through salary offset, administrative offset, tax refund offset, and... procedure and is interpretative in nature. The procedures contained in the interim final rule for salary...

10 CFR 1015.103 - Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and...

Code of Federal Regulations, 2010 CFR

2010-01-01

... does not apply to tax debts. (c) Part 1015 does not apply to claims between Federal agencies. Federal... 10 Energy 4 2010-01-01 2010-01-01 false Antitrust, fraud, tax, interagency, transportation account... General § 1015.103 Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract...

Poverty Levels and Debt Indicators among Low-Income Households before and after the Great Recession

ERIC Educational Resources Information Center

Kim, Kyoung Tae; Wilmarth, Melissa J.; Henager, Robin

2017-01-01

This study analyzed the debt profile of low-income households before and after the Great Recession using the 2007, 2010, and 2013 Survey of Consumer Finances (SCF). We used Heckman selection models to investigate three debt characteristics: (a) the amount of debt, (b) debt-to-income ratio, and (c) debt delinquency. Before and after the Great…

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 15 2014-01-01 2014-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 15 2012-01-01 2012-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 15 2013-01-01 2013-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 15 2011-01-01 2011-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

12 CFR 615.5502 - Issuance of global debt securities.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Issuance of global debt securities. 615.5502 Section 615.5502 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Global Debt Securities § 615.5502 Issuance...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 7 2011-01-01 2011-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 7 2013-01-01 2013-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 7 2014-01-01 2014-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 7 2012-01-01 2012-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

Report of the NASFAA Task Force on Student Loan Indebtedness

ERIC Educational Resources Information Center

National Association of Student Financial Aid Administrators, 2013

2013-01-01

In light of increasing concern about student loans, debt levels, and rising default rates, which coincide with worries about college costs, affordability, and transparency, the National Association of Student Financial Aid Administrators (NASFAA) convened a task force in 2012 to study this issue and make recommendations for improvement. NASFAA's…

75 FR 69151 - Small Business Jobs Act: 504 Loan Program Debt Refinancing

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-10

... SMALL BUSINESS ADMINISTRATION Small Business Jobs Act: 504 Loan Program Debt Refinancing AGENCY: U... regarding the Small Business Jobs Act: 504 Loan Program Debt Refinancing. The meeting will be open to the... the 504 Loan Program Debt Refinancing established by Sec. 1122 of the Small Business Jobs Act (Pub. L...

Debt crisis ahead for Irish medical students.

PubMed

Haugh, C; Doyle, B; O'Flynn, S

2014-06-01

Internationally medical student debt is a cause of concern. A survey of medical students in UCC (response rate of 191 representing 35% of the EU student cohort) reveals that 34 (26%) of direct entry medicine (DEM) students and 36 (61%) graduate entrants (GEM) have a loan with an anticipated average debt of Euro17,300 and Euro80,000 on graduation respectively. Fifty-three (90%) graduate entrants and 75 (57%) direct entrants revealed that they often worry about their current financial situation. Fifty-three (28%) of students have a part-time job and many were concerned about the degree to which this conflicted with their academic workload. 118 (89%) of school leavers and 48 (81%) graduates received financial assistance from their families to fund their college expenses. Student responses recommended the introduction of a government supported low interest rate loan and other incentives to help service high levels of debt associated with medical education.

26 CFR 1.1275-5 - Variable rate debt instruments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... nonpublicly traded property. A debt instrument (other than a tax-exempt obligation) that would otherwise... variations in the cost of newly borrowed funds in the currency in which the debt instrument is denominated... on the yield of actively traded personal property (within the meaning of section 1092(d)(1)). (ii...

26 CFR 1.1275-4 - Contingent payment debt instruments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... issued for money or publicly traded property and paragraph (c) of this section applies to a contingent payment debt instrument that is issued for nonpublicly traded property. Paragraph (d) of this section....1273-2 (e.g., a contingent payment debt instrument that is issued for money or publicly traded property...

45 CFR 31.4 - Certification and referral of debt.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Certification and referral of debt. 31.4 Section 31.4 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.4 Certification and referral of debt. (a) Certification. The Secretary shall certify to FMS that...

What Can Tobit-Piecewise Regression Tell Us about the Determinants of Household Educational Debt?

ERIC Educational Resources Information Center

Thipbharos, Titirut

2014-01-01

Educational debt as part of household debt remains a problem for Thailand. The significant factors of household characteristics with regard to educational debt are shown by constructing a Tobit-piecewise regression for three different clusters, namely poor, middle and affluent households in Thailand. It was found that household debt is likely to…

36 CFR 1011.14 - How will the Presidio Trust report debts to credit bureaus?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false How will the Presidio Trust... TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.14 How will the Presidio Trust report debts to credit bureaus? The Presidio Trust will report delinquent debts to credit bureaus in...

How Much Debt Is Too Much? Defining Benchmarks for Manageable Student Debt

ERIC Educational Resources Information Center

Baum, Sandy; Schwartz, Saul

2006-01-01

Many discussions of student loan repayment focus on those students for whom repayment is a problem and conclude that the reliance on debt to finance postsecondary education is excessive. However, from both a pragmatic perspective and a logical perspective, a more appropriate approach is to develop different benchmarks for students in different…

15 CFR 19.7 - When will Commerce entities compromise a Commerce debt?

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false When will Commerce entities compromise a Commerce debt? 19.7 Section 19.7 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.7 When will Commerce entities compromise...